Riset - Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
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EFFECT LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE
No full textWith work motivation as an auxiliary variable, this study seeks to ascertain the impact of leadership style and organizational culture on the performance of specialist doctors. This study is a cross sectional study with 65 specialist doctors as respondents. Collecting data for the four variables using a linkert scale of 1-5 points and as a test tool descriptive statistical analysis is used with a three box method approach which is divided into three scale ranges, namely H (High), M (Medium), and L (Low). The results of the analysis of sub-structure 1 and the probability value simultaneously and partially indicating that the leadership style, organizational culture, and work motivation simultaneously and partially have a positive and substantial impact on performance. Sub structure 2 and the comparison of probability values simultaneously and partially shows that simultaneously and partially leadership style and organizational culture have an effect positive and significant effect on work motivation. The equation of path of total influence shows that job motivation influences leadership style and organizational culture in a way that enhances the performance of specialist doctors
WORK ENGAGEMENT AS MEDIATOR OF COMPETENCE AND SELF-EFFICACY OF SERVICE QUALITY
No full textThis study aimed to obtain empirical evidence of the effect of competence and self-efficacy on service quality with work engagement as an intervening variable using a cross-sectional study design and 100 health workers with civil servant status as respondents. The study's results prove that simultaneously and partially, competence and self-efficacy have a positive and significant direct effect on work engagement and service quality, and work engagement has a positive and significant effect on service quality. So work engagement positively mediates the relationship between competence and self-efficacy in improving the service quality. The partisanship of health workers by involving themselves will make competence and management efforts in developing self-efficacy more effective in improving the ability of health workers to deliver quality services to inpatients. Competence will enable health workers to improve the quality of services more optimally if they appreciate interprofessional input and fully practice their knowledge. The importance of generalizations that management must develop for health workers in giving trust and experience will be an impetus for health workers to provide quality services in inpatient installations
PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH
No full textThis study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing
FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020)
No full textTaxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020.
This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process.
The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness
FACTORS INFLUENCING TAX COMPLIANCE IN INDONESIA
No full textThis study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current conditions regarding tax compliance in Indonesia based on existing factors, and new information related to the recent tax regulation in the pandemic 2022
ANALYSIS OF TAX AMNESTY IMPLEMENTATION IN TAX REVENUE IN ASIAN REGION COUNTRIES
No full textTax revenue has an unlimited useful life because taxes are collected from citizens as obligatory, and they can be forced to collect them. Taxes can support the development of a country. Tax amnesty is one of the fiscal policies to get tax revenue quickly. Several countries have implemented tax amnesty policies, but there have been successes and failures in their implementation. Information technology factors, as well as easy access to information and confidentiality guarantees, support the success of a tax amnesty. After implementing the (long-term) tax amnesty, tax revenues sometimes increase. It reflects that taxpayer compliance in reporting assets and depositing tax obligations is only sometimes obedient after implementing the tax amnesty program
DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION?
No full textEssential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern
THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS
No full textThe success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model.
This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress
LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE
No full textThis study examines the effect of liquidity and leverage on tax avoidance. In addition, this study employs firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of research sample based on purposive sampling method with a total sample of 60 observations. Research data is secondary data accessed through www.idx.co.id and www.idnfinancials.com. This study concludes that liquidity is positively associated with tax avoidance, while leverage is not associated with tax avoidance. Other findings indicate that firm size does not provide a moderating role in testing the effect of liquidity and leverage on tax avoidance. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies
THE ROLE OF BRAND RELIABILITY AND BRAND INTENTION IN MEDIATING THE RELATIONSHIP BETWEEN CUSTOMER SATISFACTION AND BRAND LOYALTY
No full textThis study aims to fill the research gap regarding the role of brand reliability and brand intention in mediating the relationship between overall customer satisfaction on brand loyalty. The research context is on bottled drinking water customers who already know the brand name and have consumed products from the bottled drinking water brand name. The sampling technique used a non-probability sampling approach, namely purposive sampling. The sample size is 120 respondents by following the general rules of factor analysis. The study results revealed that brand intention has an essential role in mediating the effect of overall customer satisfaction on brand loyalty. Unfortunately, there is no data support regarding the mediating role of brand reliability