A

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