Mediasi Ukuran Perusahaan Antara Tax Avoidance dan Leverage Terhadap Cost of Debt

Abstract

The purpose of this research was to determine and analyze the effect of tax avoidance and leverage on cost of debt with firm size as intervening variable. This research is quantitative and uses secondary data taken from annual reports of manufacturing companies in the non-cyclicals food and beverage sub-sector listed on Indonesia Stock Exchange (BEI) during the 2016-2019 period. The research method used is purposive sampling method with a population of 10 companies as the object of study over a period of 4 years and the sample used is 40 data. The analytical method used is descriptive statistic analysis, coefficient of correlation analysis, coefficient of determination analysis, classical assumption test, path analysis, f test, t test and multiple regression analysis assisted by using SPSS 24. The results of the analysis show that tax avoidance and leverage has no significant effect on firm size. Tax avoidance, leverage and firm size has significant effect on cost of debt. Indirectly, tax avoidance and leverage through firm size has no significant effect on cost of debt.