JRB-Jurnal Riset Bisnis最新文献

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IMPLEMENTASI MATRIKS IMPORTANCE PERFORMANCE ANALYSIS (IPA) UNTUK MENGEMBANGKAN KEWIRAUSAHAAN MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PANCASILA 潘卡西拉大学经济和商业学院学生的企业家精神
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.3962
Erwin Permana, Supriadi Thalib, Harimurthi Wulandjani
{"title":"IMPLEMENTASI MATRIKS IMPORTANCE PERFORMANCE ANALYSIS (IPA) UNTUK MENGEMBANGKAN KEWIRAUSAHAAN MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PANCASILA","authors":"Erwin Permana, Supriadi Thalib, Harimurthi Wulandjani","doi":"10.35814/jrb.v6i1.3962","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.3962","url":null,"abstract":"The existence of entrepreneurs in a country is very strategic in order to create new jobs, absorb labor, and encourage independence in the community. The greater the number of business actors in a country, the stronger the country's economy. So every effort that leads to the formation of an entrepreneurial culture, especially on campus, needs to be encouraged. This study aims to (1). analyzing the development of student entrepreneurship activities at FEB UP, (2) Analyzing entrepreneurship courses from aspects of teaching materials, learning methods and targets for entrepreneurship lectures in fostering the entrepreneurial spirit of FEB UP students, and (3) How is the potential for entrepreneurship development among FEB UP students. Research respondents are FEB UP students who have taken entrepreneurship courses, the number of samples obtained is 140 students. Data analysis using Importance Performance Analysis Matrix. The results showed that in general, the quality of the implementation of entrepreneurship courses was considered quite good by students. The development of coaching activities at the Faculty of Economics and Business, Pancasila University is quite encouraging. The potential for developing an entrepreneurial spirit among FEB students at Pancasila University is very large, this can be seen from the results of research showing the increasing interest of students to consider entrepreneurship as a career choice after graduating from college, the more research and community service to develop the entrepreneurial spirit and the more many seminars, scientific discussions, and entrepreneurship-oriented student activities. To improve the entrepreneurial culture on campus, it is recommended to improve the implementation of the Entrepreneurship Court lectures by conducting lectures every semester. The entrepreneurial concept that has been produced by students must be supported by the entrepreneurial infrastructure on campus and provide support for investment cooperation from the campus to student businesses that are already running.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127043450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DIMEDIASI OLEH GOOD CORPORATE GOVERNANCE 盈利能力、家庭所有权和对避税的转移的影响由良好的公司治理进行调解
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.3994
H. Hartono, Sabaruddin, Andry Priharta
{"title":"PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DIMEDIASI OLEH GOOD CORPORATE GOVERNANCE","authors":"H. Hartono, Sabaruddin, Andry Priharta","doi":"10.35814/jrb.v6i1.3994","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.3994","url":null,"abstract":"  \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui dan meneliti apakah Profitabilitas, Kepemilikan Keluarga dan Transfer Pricing berpengaruh terhadap Penghindaran Pajak dimediasi oleh Good Corporate Governance. Metode penelitian yang di gunakan adalah kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keuanganan perusahaan manufaktur sub sektor makanan dan minuman periode 2013-2018, yang tedaftar di BEI. Teknik yang digunakan untuk menganalisa data yaitu metode analisa model regresi linear berganda, hal ini disebabkan variable independen yang digunakan lebih dari satu dengan bantuan alat pengolahan data eviews ver. 9.0. Hasil penelitian menunjukan Profitabilitas, Kepemilikan keluarga, Transfer Pricing berpengaruh tidak signifikan terhadap Penghindaran Pajak. Transfer Pricing berpengaruh signifikan Terhadap Penghindaran Pajak yang dimediasi Good Corporate Governance signifikan. Berarti Good Corporate Governance memperkuat mediasi antara transfer pricing terhadap penghindaran pajak.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121709223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI IMPOR CENGKIH INDONESIA 分析影响印尼手语进口的因素
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.4101
Almanico Islamy Hasibuan, Y. Syaukat, A. Falatehan
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI IMPOR CENGKIH INDONESIA","authors":"Almanico Islamy Hasibuan, Y. Syaukat, A. Falatehan","doi":"10.35814/jrb.v6i1.4101","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.4101","url":null,"abstract":"ABSTRACTOne of plantation commodities that has potential to become a source of foreign exchange for Indonesia is cloves (Syzigium aromaticum L. Marr. and Perr.). National cloves production fluctuates, so that in cloves production it is known as the big, medium, and small harvest. The clove cigarette industry is the main consumer because it absorbs 95% of the national clove production which is used as the main raw material in producing. This causes the volume of cloves to exported reduced. Apart from being a clove exporting country, Indonesia also imports. Cloves used in this study are cloves with the (HS) code 0907 (Whole fruit, cloves, and stems). Indonesia imports cloves to meet domestic demand, especially from the cigarette industry. Appropriate government policies related to cloves import are important, so that supply of cloves in both domestic and world markets is met. Therefore, this study aims to analyze the development of Indonesia's clove and trade policy and its implications for volume and value of clove imports. \u0000Key words: Cloves import, cloves import policy, Cochrane-Orcutt method, Ordinary Least Squares (OLS). \u0000ABSTRAKSalah satu komoditas perkebunan yang berpotensi menjadi sumber devisa Indonesia adalah cengkih (Syzigium aromaticum L. Marr. and Perr.). Produksi cengkih nasional sering mengalami fluktuasi, sehingga dikenal panen raya, panen sedang, dan panen kecil. Industri rokok kretek merupakan konsumen utama cengkih karena menyerap 95% produksi cengkih nasional yang digunakan sebagai bahan baku utama dalam berproduksi. Selain sebagai negara pengekspor cengkih, Indonesia juga melakukan impor cengkih. Cengkih dalam penelitian ini menggunakan cengkih dengan kode (HS) 0907(Whole fruit, cloves, and stems). Indonesia melakukan impor cengkih untuk memenuhi permintaan domestik. Kebijakan pemerintah yang tepat terkait impor cengkih sangat penting agar persediaan cengkih baik di pasar domestik maupun pasar dunia terpenuhi. Oleh karena itu, penelitian ini bertujuan untuk menganalisis perkembangan cengkih dan kebijakan impor cengkih Indonesia dan implikasinya terhadap volume dan nilai impor cengkih. \u0000Kata kunci: Impor cengkih, kebijakan impor cengkih, metode Cochrane-Orcutt, Ordinary Least Squares (OLS).","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126905810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 比较公司在印尼证券交易所上市的上市公司在上市前和上市后的财务表现
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.4037
Ferdila, Sri Martina
{"title":"PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Ferdila, Sri Martina","doi":"10.35814/jrb.v6i1.4037","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.4037","url":null,"abstract":"Penelitian ini membandingkan hasil keuangan perusahaan manufaktur sebelum dan sesudah penawaran umum perdana (IPO). Mengingat statistik laporan keuangan ditulis secara lengkap, maka metode yang digunakan adalah penelitian deskriptif kuantitatif, yang kemudian mengolah dan menganalisis data yang dihasilkan untuk menarik kesimpulan. Seluruh bisnis manufaktur yang go public pada tahun 2019 menjadi sampel dalam penelitian ini. Untuk menghasilkan sampel penelitian untuk analisis data menggunakan analisis statistik deskriptif dan pengujian hipotesis, yaitu uji-t sampel berpasangan, pengambilan sampel bertujuan, strategi pengumpulan sampel dengan perhatian yang cermat. Temuan penelitian mengungkapkan bahwa IPO tidak berdampak pada rasio likuiditas, yang diukur dengan rasio lancar. Hal ini menunjukkan bahwa peluncuran IPO tidak akan meningkatkan tingkat likuiditas perusahaan. Debt to Equity Ratio menunjukkan bahwa IPO tidak berdampak pada rasio solvabilitas. Hal ini menunjukkan bahwa tingkat solvabilitas perusahaan tidak terpengaruh oleh IPO. Rasio Perputaran Aset Total, yang mengukur rasio aktivitas, menunjukkan bahwa IPO tidak berdampak padanya. Hal ini menunjukkan bahwa peluncuran IPO tidak akan meningkatkan volume kegiatan bisnis. Rasio profitabilitas yang dinyatakan dalam Net Profit Margin tidak terpengaruh oleh IPO.  Hal ini menunjukkan bahwa melakukan IPO tidak akan meningkatkan profitabilitas perusahaan.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133308893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS LOYALITAS PENGGUNA HANDPHONE MEREK SAMSUNG PADA KAUM MILENIAL DI KOTA MAKASSAR 对马卡萨市千禧年手机用户的忠诚度进行分析
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.4105
Gaya Hidup, Kualitas Produk, Loyalitas Harga
{"title":"ANALISIS LOYALITAS PENGGUNA HANDPHONE MEREK SAMSUNG PADA KAUM MILENIAL DI KOTA MAKASSAR","authors":"Gaya Hidup, Kualitas Produk, Loyalitas Harga","doi":"10.35814/jrb.v6i1.4105","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.4105","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui Gaya Hidup, Kualitas Produk, dan Harga Terhadap Loyalitas Penggunaan Handphone Merek Samsung. Jumlah sampel pada penelitian ini sebanyak 100 responden dengan  menggunakan metode random sampling. Pengambilan data untuk penelitian ini diperoleh dari penyebaran kuesioner pada kaum milenial yang ada di Kota Makassar. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan menggunakan aplikasi spss versi 26. Hasil penelitian ini menunjukkan bahwa Gaya Hidup berpengaruh positif dan signifikan terhadap Loyalitas, Kualitas Produk berpengaruh positif dan signifikan terhadap Loyalitas, Harga tidak berpengaruh signifikan terhadap Loyalitas","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134146581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DETERMINAN TAX AVOIDANCE : CORPORATE GOVERNANCE SEBAGAI PEMODERASI 决定性避税:公司治理
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.4053
Ridho Wicaksono, Septemberizal, Eva Herianti
{"title":"DETERMINAN TAX AVOIDANCE : CORPORATE GOVERNANCE SEBAGAI PEMODERASI","authors":"Ridho Wicaksono, Septemberizal, Eva Herianti","doi":"10.35814/jrb.v6i1.4053","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.4053","url":null,"abstract":"Penelitian ini bertujuan untuk meneliti pengaruh Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage terhadap Agresivitas Pajak dengan corporate governance sebagai pemoderasi. Sampel penelitian ini menggunakan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 melalui purposive sampling dan diperoleh 15 perusahaan dengan 60 pengamatan. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh terhadap Agresivitas Pajak, Kepemilikan Institusi tidak berpengaruh terhadap Agresivitas Pajak, dan Leverage berpengaruh terhadap Agresivitas Pajak. Corporate governance berhasil memoderasi pengaruh Corporate Social Responsibility (CSR) dan  Leverage terhadap Agresivitas Pajak, sementara corporate governance tidak berhasil memoderasi pengaruh Kepemilikan Institusi terhadap Agresivitas Pajak. Dan  secara simultan variabel Corporate Social Responsibility (CSR),  Kepemilikan Institusi  dan Leverage berpengaruh terhadap Agresivitas Pajak.","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128333646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH WORD OF MOUTH (WOM) DAN ATRIBUT PRODUK TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE VIVO MELALUI BRAND IMAGE 口碑(WOM)和产品属性通过品牌形象对 vivo 智能手机购买决策的影响
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.3520
Dewi Kurniawati, R. Pertiwi, Fatima Tuzzahara Alkaf, Lazarus Sinaga
{"title":"PENGARUH WORD OF MOUTH (WOM) DAN ATRIBUT PRODUK TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE VIVO MELALUI BRAND IMAGE","authors":"Dewi Kurniawati, R. Pertiwi, Fatima Tuzzahara Alkaf, Lazarus Sinaga","doi":"10.35814/jrb.v6i1.3520","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.3520","url":null,"abstract":"Smartphones are one of the technologies that cannot be separated from the lives of consumers, such as those in Indonesia. The purpose of this study was to see the effect of word of mouth and product attributes on purchasing decisions through the brand image of Vivo smartphones. This research category is analytical descriptive using Path Analysis as an analytical technique. Respondents in this study were students of the Faculty of Economics and Business, Pancasila University, Special Regular Class Class 2018-2020 with a total of 66 students. From the estimation results, it is found that consumer buying decisions on smartphones are influenced by word of mouth and product attributes received by consumers through the smartphone brand image. Based on the results obtained, brand image is directly influenced by word of mouth, product attributes, and purchasing decisions. Meanwhile, indirectly, word of mouth does not affect purchasing decisions through the Vivo smartphone brand image, because consumers trust consumer reviews of smartphone users more than the smartphone brand image. Meanwhile, Vivo smartphone product attributes indirectly influence purchasing decisions through brand image. Therefore, to be able to influence purchasing decisions, Vivo smartphones must maintain product quality in accordance with current consumer needs, especially among students. \u0000 ","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134190595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN MASA PANDEMI COVID 19 DI BERBAGAI SUB SEKTOR INDUSTRI MANUFAKTUR 分析COVID 19大流行之前和生产区域的财务表现差异
JRB-Jurnal Riset Bisnis Pub Date : 2022-10-31 DOI: 10.35814/jrb.v6i1.3972
Lailah Fujianti
{"title":"ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN MASA PANDEMI COVID 19 DI BERBAGAI SUB SEKTOR INDUSTRI MANUFAKTUR","authors":"Lailah Fujianti","doi":"10.35814/jrb.v6i1.3972","DOIUrl":"https://doi.org/10.35814/jrb.v6i1.3972","url":null,"abstract":"Penelitian ini bertujuan menganalisis perbedaan kinerja keuangan dari segi likuiditas, leverage dan profitanilitas sebelum dan saat pandemic covid-19 pada 3 (tiga)  sub sektor industri dalam  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2020. Tiga sub sektor tersebut meliputi  industri  aneka industri, industri dasar dan kimia serta industri barang konsumsi. Sampel penelitian dikoleksi berdasarkan metode purposive sampling dan berdasakan hal tersebut jumlah sampel masing- masing industri adalah 27, 54 dan 58 perusahaan. Hasil penelitian menunjukkan tidak ada  perbedaan signifikan kinerja keuangan dari likuiditas dan leverage  sebelum dan masa pandemic covid 19 pada tiga sub sektor industri tersebut. Akan tetapi dari segi profitabilitas menunjukkan hasil yang bervariasi. Kinerja keuangan  profitabilitas pada sektor industri aneka industri dan industri barang konsumsi ada perbedaan signifikan sedangkan pada industri dasar dan kimia tidak terjadi perbedaan signifikan sebelum dan masa pandemic covid 19.  Kinerja keuangan dari profitabilitas  meningkat pada sub sektor aneka industri sedangkan di sub sektor barang konsumsi mengalami penuruan sebelum dan masa pandemic covid. \u0000Key words: Kinerja keuangan, likuiditas, leverage, profitabilitas, manufaktur","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134152813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Property dan Real Estate Pengaruh Financial Distress dan Intensitas Aset Tetap terhadap Tax Avoidance, Peran Good Corporate Governance Sebagai Pemoderasi
JRB-Jurnal Riset Bisnis Pub Date : 2022-04-30 DOI: 10.35814/jrb.v5i2.2327
Gian Anugerah Pratama Gian, Eva Herianti, Sabaruddin
{"title":"Property dan Real Estate Pengaruh Financial Distress dan Intensitas Aset Tetap terhadap Tax Avoidance, Peran Good Corporate Governance Sebagai Pemoderasi","authors":"Gian Anugerah Pratama Gian, Eva Herianti, Sabaruddin","doi":"10.35814/jrb.v5i2.2327","DOIUrl":"https://doi.org/10.35814/jrb.v5i2.2327","url":null,"abstract":"Penelitian ini bertujuan untuk meneliti pengaruh financial distress, intensitas aset tetap terhadap tax avoidance dengan good corporate governance sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2019. Total sampel yang didapatkan dari hasil pengurangan dengan menggunakan purposive sampling adalah 24 sampel. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan terhadap tax avoidance, sedangkan intensitas aset tetap tidak berpengaruh terhdap tax avoidance, sementara kepemilikan institusional dan kepemilikan manajerial berhasil memberikan pengaruh signifikan terhadap hubungan financial distress dan intensitas aset tetap dengan tax avoidance. Dan secara simultan variabel financial distress dan intensitas aset tetap dengan good corporate governance sebagai pemoderasi berpengaruh signifikan terhadap tax avoidance. \u0000Kata Kunci      : Financial Distress, Intensitas Aset Tetap, Good Corporate Governance, Tax Avoidance","PeriodicalId":383717,"journal":{"name":"JRB-Jurnal Riset Bisnis","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126888946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Analisis Strategi Personal Selling Mitra 1001 Serta Pengaruhnya Terhadap Brand Awareness dan Brand Image Aromatic 1001
JRB-Jurnal Riset Bisnis Pub Date : 2022-04-30 DOI: 10.35814/jrb.v5i2.3031
Frans Nugraha Wijaya, S. Saragi, Mgs Aritonang
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