Jurnal Daya Saing最新文献

筛选
英文 中文
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR di BURSA EFEK INDONESIA PERIODE 2016-2022 审计委员会、公司规模、资本密集度、杠杆率和盈利能力对 2016-2022 年期间在印度尼西亚效应局上市的食品和饮料公司避税的影响。
Jurnal Daya Saing Pub Date : 2024-03-02 DOI: 10.35446/dayasaing.v10i1.1610
M. Adrian, Nia Anggraini, Sarah Amelia, Erfa Okta Lussianda
{"title":"PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR di BURSA EFEK INDONESIA PERIODE 2016-2022","authors":"M. Adrian, Nia Anggraini, Sarah Amelia, Erfa Okta Lussianda","doi":"10.35446/dayasaing.v10i1.1610","DOIUrl":"https://doi.org/10.35446/dayasaing.v10i1.1610","url":null,"abstract":"This research aims to examine the impact of several factors on tax avoidance, namely audit committee, company size, capital intensity, leverage, and profitability. This research is quantitative research that uses secondary data and documentary methods. The sample was selected using a purposive sampling technique, by taking 9 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. Data analysis used multiple linear regression using SPSS version 20. The results showed that company size had a negative influence on tax avoidance, while other factors did not have a significant influence. The limitation of this research is the limited sample size, but this research has the novelty of including 2020 as the observation period. \u0000  \u0000Keywords : audit committee, company size, capital intensity, leverage, profitability, tax avoidance.","PeriodicalId":506851,"journal":{"name":"Jurnal Daya Saing","volume":"41 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140267694","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 KOMPETENSI, LINGKUNGAN KERJA TERHADAP MOTIVASI DAN KINERJA KARYAWAN PADA PT. SUMATERA SYLVA LESTARI ESTATE PASIR PENGARAIAN 苏门答腊苏门答腊岛 Lestari 庄园 Pasir Pengaraian 的能力、工作环境对员工积极性和绩效的影响
Jurnal Daya Saing Pub Date : 2024-03-02 DOI: 10.35446/dayasaing.v10i1.1557
kurnialaili fatma, Machasin Machasin, Deny Setiawan
{"title":"PENGARUH KOMPETENSI, LINGKUNGAN KERJA TERHADAP MOTIVASI DAN KINERJA KARYAWAN PADA PT. SUMATERA SYLVA LESTARI ESTATE PASIR PENGARAIAN","authors":"kurnialaili fatma, Machasin Machasin, Deny Setiawan","doi":"10.35446/dayasaing.v10i1.1557","DOIUrl":"https://doi.org/10.35446/dayasaing.v10i1.1557","url":null,"abstract":"This research was conducted at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian, with research time in 2022. The aim of this research is to determine the influence of competency and work environment on employee motivation and performance at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian. To achieve this goal, research was conducted using a sample of 99 respondents who were employees of PT. Sumatra Sylva Lestari Estate Pasir Pengaraian. \u0000The data collection technique in this research is through a questionnaire. The data analysis method uses multiple linear regression using a Likert scale and data testing is carried out using SPSS Version 22 software. The results of this research show that the Competency variable influences employee work motivation, the work environment variable influences work motivation, the Competency variable influences employee performance, The work environment variable influences employee performance, and the motivation variable influences employee performance. contribution of the influence of competence (X1) and work environment (X2) on work motivation (Y1) at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian was 19.8% and contributed to the influence of competence (X1), work environment (X2) and work motivation (Y1) on employee performance (Y2) at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian by 33%.","PeriodicalId":506851,"journal":{"name":"Jurnal Daya Saing","volume":"41 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140267693","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
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信