Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt
| Main Authors: | Cahyarani, Aurin, Martias, Dony |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Basecamp Economics PubMed
, 2024
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| Subjects: | |
| Online Access: |
https://basecampecopubmed.com/index.php/injeba/article/view/24 https://basecampecopubmed.com/index.php/injeba/article/view/24/23 |
| ctrlnum |
article-24 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt</title><creator>Cahyarani, Aurin</creator><creator>Martias, Dony</creator><subject lang="en-US">Institutional Ownership</subject><subject lang="en-US">Managerial Ownership</subject><subject lang="en-US">Profitability</subject><subject lang="en-US">Company Size</subject><subject lang="en-US">Tax Avoidance</subject><subject lang="en-US">Cost Of Debt</subject><description lang="en-US">This research aims to determine the influence of Institutional ownership, managerial ownership, This research aims to determine the influence of institutional ownership, managerial ownership, profitability, company size, and tax avoidance partially and simultaneously on the Indonesia Stock Exchange (BEI) in 2020-2022. This type of research is quantitative. The number of samples in this research was 11 companies with the sampling method using the purposive sampling method. The data analysis method was carried out using panel data regression with the help of Eviews 9 which consists of descriptive statistical analysis, classical assumption testing, panel data regression model selection and hypothesis testing. This research uses secondary data obtained via www.idx.co.id. The results of data analysis or panel data regression show that institutional ownership, managerial ownership, profitability, company size and tax avoidance simultaneously have a significant effect on the cost of debt. The contribution of institutional ownership, managerial ownership, profitability, company size and tax avoidance variables in this research explains 96.31% of the variation in the cost of debt variable. Meanwhile, the remaining 3.69% is influenced by other variables not measured in this regression model. Partially, the institutional ownership variable has a significant effect on the cost of debt, while the managerial ownership variable has a negative and insignificant effect. The variables profitability, company size and tax avoidance partially have a negative and significant effect on the cost of debt.
&nbsp;</description><publisher lang="en-US">Basecamp Economics PubMed</publisher><date>2024-03-27</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://basecampecopubmed.com/index.php/injeba/article/view/24</identifier><identifier>10.5281/zenodo.10886954</identifier><source lang="en-US">InJEBA : International Journal of Economics, Business and Accounting; Vol. 2 No. 1 (2024): InJEBA (March); 110-121</source><source>3032-3754</source><language>eng</language><relation>https://basecampecopubmed.com/index.php/injeba/article/view/24/23</relation><rights lang="en-US">Copyright (c) 2024 Aurin Cahyarani, Dony Martias</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-24</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Cahyarani, Aurin Martias, Dony |
| title |
Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt |
| publisher |
Basecamp Economics PubMed |
| publishDate |
2024 |
| topic |
Institutional Ownership Managerial Ownership Profitability Company Size Tax Avoidance Cost Of Debt |
| url |
https://basecampecopubmed.com/index.php/injeba/article/view/24 https://basecampecopubmed.com/index.php/injeba/article/view/24/23 |
| contents |
This research aims to determine the influence of Institutional ownership, managerial ownership, This research aims to determine the influence of institutional ownership, managerial ownership, profitability, company size, and tax avoidance partially and simultaneously on the Indonesia Stock Exchange (BEI) in 2020-2022. This type of research is quantitative. The number of samples in this research was 11 companies with the sampling method using the purposive sampling method. The data analysis method was carried out using panel data regression with the help of Eviews 9 which consists of descriptive statistical analysis, classical assumption testing, panel data regression model selection and hypothesis testing. This research uses secondary data obtained via www.idx.co.id. The results of data analysis or panel data regression show that institutional ownership, managerial ownership, profitability, company size and tax avoidance simultaneously have a significant effect on the cost of debt. The contribution of institutional ownership, managerial ownership, profitability, company size and tax avoidance variables in this research explains 96.31% of the variation in the cost of debt variable. Meanwhile, the remaining 3.69% is influenced by other variables not measured in this regression model. Partially, the institutional ownership variable has a significant effect on the cost of debt, while the managerial ownership variable has a negative and insignificant effect. The variables profitability, company size and tax avoidance partially have a negative and significant effect on the cost of debt.
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