Fathurohmah N, Valentin M, Gumala Sari E. The Effect Of Institutional Ownership Profitability and Tax Avoidance On The Cost Of Debt In The Food and Beverage Sub-Sector Listed On The BEI In 2017 - 2022. JAATB [Internet]. 14 Agustus 2025 [dikutip 7 Desember 2025];4(1):1-19. Tersedia pada: https://ejurnal.stietribhakti.ac.id/index.php/JAATB/article/view/322