Elisa, Syahdan, S. A. ., Ruwanti, G., & Koroy, T. R. (2025). The Influence of Tax Avoidance and Earnings Management on Cost of Equity Capital: The Moderating Role of Managerial Ownership. INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH, 6(1), 23-39. https://doi.org/10.54951/ijtar.v6i1.939