Pengaruh Tax Avoidance, Kualitas Auditor, Pengungkapan Sukarela, Komite Audit terhadap Biaya Utang (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011-2013)

ABSTRACT

THE INFLUENCE OF TAX AVOIDANCE, AUDITOR QUALITY, VOLUNTARY DISCLOSURE, AUIDIT COMMITTEE WITH COST OF DEBT AT MANUFACTURE COMPANY LISTED ON INDONESIA STOCK

EXCHANGE BETWEEN 2011 TO 2013

This research is using quantitative study aimed to see whether there are influence of Tax Avoidance, Auditor Quality, Voluntary Disclosure, Auidit Committee with Cost of Debt at manufacture company listed on Indonesia Stock Exchange between 2011 to 2013.

The population of this research are 141 manufacture company with access the financial statement of auditee and independen audit report on website www.idx.co.id. Sampling method that used in this research is purposive sampling method, so I get 17 company sample to 3 year (2011-2013) with 51 analysis units .

The results of these tests indicate that 1). There is negative significant influence of Tax Avoidance of Cost of Debt, 2). There is negative influence and not significant ofAuditor Quality of Cost of Debt 3). There is positive significant nfluenceVoluntary Disclosure of Cost of Debt and 4) There is negative influence and not significant of Audit Committee of Cost of Debt.

Keywords : Tax Avoidance, Auditor Quality, Voluntary Disclosure, Audit

Committee.