“Institutional Ownership as a Moderator in the Relationship Between Company Size, Profitability, Tax Avoidance, and Cost of Debt”, ICESS, vol. 1, pp. 68–82, Jan. 2024, Accessed: Dec. 06, 2025. [Online]. Available: https://icess.uin-suska.ac.id/index.php/1/article/view/45