PENGARUH CORPORATE GOVERNANCE TERHADAP COST OF DEBT MELALUI KUALITAS LABA DAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI CGPI PERIODE 2011-2015

Sinaga, Listicia Brigita (2017) PENGARUH CORPORATE GOVERNANCE TERHADAP COST OF DEBT MELALUI KUALITAS LABA DAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI CGPI PERIODE 2011-2015. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah pihak kreditur harus mengetahui kondisi keuangan perusahaan yang akan menerima penyaluran kredit agar dapat menentukan risiko dan tingkat pengembalian yang akan diperoleh. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap cost of debt melalui kualitas laba dan tax avoidance. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan go public yang berpartisipasi pada survey CGPI. Setelah pengurangan dengan beberapa kriteria, dengan purposive sample ditetapkan total 47 perusahaan yang dijadikan sebagai sampel. Teknik analisis pada penelitian ini menggunakan analisis jalur dengan bantuan program SPSS versi 21. Pengujian hipotesis penelitian ini menggunakan uji-t. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan corporate governance terhadap cost of debt yang artinya tata kelola perusahaan yang baik dapat menjadi sarana pengawasan bagi pihak manajemen sehingga menambah kepercayaan kreditur yang dapat menurunkan tingkat pengembalian yang diharapkan, dan tidak terdapat pengaruh signifikan corporate governance terhadap kualitas laba, tidak terdapat pengaruh signifikan corporate governance terhadap tax avoidance, tidak terdapat pengaruh signifikan corporate governance terhadap cost of debt melalui kualitas laba, tidak terdapat pengaruh signifikan corporate governance terhadap cost of debt melalui tax avoidance. Hal tersebut dikarenakan pada praktik nyata, di negara yang struktur kepemilikannya terkonsentrasi, pihak pengendali dominan mempengaruhi keputusan manajemen dan mengabaikan adanya corporate governance.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSitumeang, Chandra198007012006041002
Call Number: SK-2017 AKT 020
Keywords: Corporate Governance, Kualitas Laba, Tax Avoidance, Biaya Utang
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG3691 Credit. Debt. Loans
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 28 Apr 2017 08:51
URI: http://digilib.unimed.ac.id/id/eprint/24400

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