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"Ada standar akuntansi tertentu yang harus diikuti setiap perusahaan pada laporan keuangannya. Standar pelaporan keuangan dikembangkan dan dikelola oleh AASB (Australian Accounting Standards Board). Standar ini berubah sesuai, sesuai kebutuhan. Laporan ini akan berfokus terutama pada segmen operasi dan pengaturan bersama laporan Macquarie Group Ltd dan bagaimana standar telah berubah selama lima tahun terakhir.

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There are certain accounting standard that every company has to follow upon for its financial reports. The financial reporting standard was developed and maintained by the AASB (Australian Accounting Standards Board). This standards changes accordingly, to fit the necessity. This report will focus mainly on the operating segments and joint arrangements of the Macquarie Group Ltd report and how the standards has been changes for the past five years."

"Skripsi ini membahas tentang pengaruh corporate tax avoidance terhadap cost of bank loan. Penelitian dilakukan terhadap fasilitas loan yang diterbitkan oleh perusahaan-perusahaan publik di Indonesia periode 2011 sampai bulan Mei 2015. Terdapat 8 (sembilan) firm attributes dan 3 (tiga) loan characteristics sebagai variabel kontrol dalam model penelitian. Hasil penelitian menunjukkan bahwa hanya corporate tax avoidance dengan pengukuran book-tax differences yang mempengaruhi besarnya cost of bank loan. Cost of bank loan juga dipengaruhi oleh total aset, ROA, market-to-book ratio, earnings volatility, jatuh tempo pinjaman, dan adanya pinjaman sindikasi.

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This study focuses on the influence of corporate tax avoidance on the cost of the bank loan. Research conducted on loan facilities issued by public companies in Indonesia period 2011 until May 2015. There are 9 (nine) firm attributes and 3 (three) loan characteristics as control variables in the research model. The results show that only corporate tax avoidance measured by book-tax differences which affects the value of the cost of the bank loan. Cost of bank loan is also affected by total assets, ROA, market-to-book ratio, earnings volatility, loan maturity, and the syndicated loan."