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Ab bis düster Pub Date : 1958-12-31 DOI:10.1515/9783112587263-002

Manajemen Akmenika

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Abstract

This study aims to examine the effect of Effective Tax Rate, earnings management and profitability on the Cost of Debt. To test the effect of Effective Tax Rate, and earnings management on profitability. To test the effect of Effective Tax Rate, and earnings management on the Cost of Debt moderated by profitability. This research variable consists of independent and dependent variables. The independent variable of this study is the Effective Tax Rate, and earnings management, the dependent variable is the Cost of Debt and the moderating variable is profitability. The population in this study are all real estate and property sub-sector companies, amounting to 48 companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling, so that the sample that entered the criteria was 8 companies. The data collection method uses documentation. The analysis technique used is multiple linear regression with a significance level of 5%. Effective Tax Rate, earnings management and profitability are partially positive and significant effect on the Cost of Debt. Effective Tax Rate, partially positive and significant effect on profitability. Earnings management partially has no effect on profitability. profitability is not able to mediate the relationship of the effect of the Effective Tax Rate on the Cost of Debt. Profitability is not able to mediate the relationship between the influence of Earnings Management to the Cost of Debt. Jurnal Akuntansi & Manajemen Akmenika Vol. 17 No. 1 Tahun 2020 312

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本研究旨在探讨有效税率、盈余管理和盈利能力对负债成本的影响。检验有效税率和盈余管理对盈利能力的影响。检验有效税率和盈余管理对盈利能力调节的债务成本的影响。本研究变量由自变量和因变量组成。本研究的自变量为有效税率，盈余管理，因变量为负债成本，调节变量为盈利能力。本研究的人口都是房地产和房地产子行业公司，共计48家在印度尼西亚证券交易所(IDX)上市的公司。抽样方法为有目的抽样，因此进入标准的样本为8家公司。数据收集方法使用文档。分析方法为多元线性回归，显著性水平为5%。有效税率、盈余管理和盈利能力对负债成本有部分显著的正向影响。有效税率，对盈利能力有部分积极且显著的影响。盈余管理部分对盈利能力没有影响。盈利能力不能调解有效税率对债务成本影响的关系。盈利能力不能调解盈余管理对债务成本的影响之间的关系。《Akuntansi & Manajemen Akmenika》Vol. 17 No. 1 Tahun 2020 312

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Ab bis düster

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