Journals Faculty of Economics and Business (Univ. Lampung)
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Pengaruh Sikap Lingkungan Terhadap Perilaku Pro Lingkungan yang Dimediasi oleh Kepedulian Lingkungan dan Kemauan Membayar Lebih
Get PDFThis study examines The Theory of Planned Behavior. Specifically, this study aims to analyze the influence of attitudes on pro-environmental behavior. Besides that, it aims to analyze the role of pro-environmental and willingness to pay as mediating variables. The sample size in this study was 200 respondents through an online survey. The sampling technique of this study used a non-probability sampling method with purposive sampling. Analysis of the validity and reliability test using SmartPLS on the outer model. Hypothesis testing using the inner model on SmartPLS. The results of the data analysis indicate that this research instrument has good validity and reliability. Environmental attitudes directly affect Pro-environmental, willingness to pay more, and pro-environmental behavior. Pro-environmental and willingness to pay had an impact on pro-environmental behavior. Environmental concerns and willingness to pay are proven to mediate the influence of environmental attitudes on pro-environmental behavior.
Keywords: Environmental Concern, Willingness to Pay, Pro-Environmental Behavior, Environmental Attitude
Abstrak
Penelitian ini mengkaji Teory of Planned Behavior, secara khusus penelitian ini bertujuan untuk menganalisis pengaruh sikap lingkungan terhadap perilaku pro lingkungan, selain itu bertujuan untuk menganalisis peran kepedulian lingkungan dan kemauan membayar lebih sebagai variabel mediasi. Responden dalam penelitian ini sebanyak 200 orang melalui survei online. Teknik pengambilan sampel penelitian mengunakan metode non probability sampling dengan metode purposive sampling. Analisis uji validitas dan reliabilitas menggunakan SmartPLS pada outer model. Pengujian Hipotesis mengunakan output inner model pada SmartPLS. Hasil analisis data menunjukan bahwa sikap lingkungan berpengaruh langsung terhadap kepedulian lingkungan, kemauan membayar lebih, dan perilaku pro lingkungan. Kepedulian lingkungan dan kemauan membayar lebih berpengaruh langsung terhadap perilaku pro lingkungan. Kepedulian lingkungan dan kemauan membayar lebih mahal terbukti menjadi mediasi pengaruh sikap lingkungan pada perilaku pro lingkungan.
Kata kunci: Kepedulian Lingkungan, Kemauan Membayar Lebih, Perilaku Pro Lingkungan, Sikap Lingkungan.This study examines The Theory of Planned Behavior. Specifically, this study aims to analyze the influence of attitudes on pro-environmental behavior. Besides that, it aims to analyze the role of pro-environmental and willingness to pay as mediating variables. The sample size in this study was 200 respondents through an online survey. The sampling technique of this study used a non-probability sampling method with purposive sampling. Analysis of the validity and reliability test using SmartPLS on the outer model. Hypothesis testing using the inner model on SmartPLS. The results of the data analysis indicate that this research instrument has good validity and reliability. Environmental attitudes directly affect Pro-environmental, willingness to pay more, and pro-environmental behavior. Pro-environmental and willingness to pay had an impact on pro-environmental behavior. Environmental concerns and willingness to pay are proven to mediate the influence of environmental attitudes on pro-environmental behavior.
Keywords: Environmental Concern, Willingness to Pay, Pro-Environmental Behavior, Environmental Attitude
Abstrak
Penelitian ini mengkaji Teory of Planned Behavior, secara khusus penelitian ini bertujuan untuk menganalisis pengaruh sikap lingkungan terhadap perilaku pro lingkungan, selain itu bertujuan untuk menganalisis peran kepedulian lingkungan dan kemauan membayar lebih sebagai variabel mediasi. Responden dalam penelitian ini sebanyak 200 orang melalui survei online. Teknik pengambilan sampel penelitian mengunakan metode non probability sampling dengan metode purposive sampling. Analisis uji validitas dan reliabilitas menggunakan SmartPLS pada outer model. Pengujian Hipotesis mengunakan output inner model pada SmartPLS. Hasil analisis data menunjukan bahwa sikap lingkungan berpengaruh langsung terhadap kepedulian lingkungan, kemauan membayar lebih, dan perilaku pro lingkungan. Kepedulian lingkungan dan kemauan membayar lebih berpengaruh langsung terhadap perilaku pro lingkungan. Kepedulian lingkungan dan kemauan membayar lebih mahal terbukti menjadi mediasi pengaruh sikap lingkungan pada perilaku pro lingkungan.
Kata kunci: Kepedulian Lingkungan, Kemauan Membayar Lebih, Perilaku Pro Lingkungan, Sikap Lingkungan
Pengaruh Kepemimpinan Spiritual Terhadap Kinerja Karyawan yang Dimediasi oleh Spiritualitas Islami di Tempat Kerja
Get PDFThis study aimed to examine the effect of spiritual leadership on employee performance mediated by Islamic spirituality in the workplace. Spiritual leadership is leadership behavior that intrinsically motivates so that it affects spirituality in the workplace and ultimately affects performance. The application of this research was applied at the IBI Darmajaya. IBI Darmajaya currently pays great attention to spirituality in the workplace. It is therefore interesting to examine how they affect Islamic spirituality in the workplace and the performance of its employees and lecturers.
The number of returned questionnaires was 68 lecturer respondents and IBI Darmajaya employees. The results of the analysis using SPSS show that spiritual leadership influences Islamic spirituality in the workplace. Spirituality leadership also influences task performance. Islamic spirituality at work has a positive impact on task performance. However, the results of hypothesis testing indicate that Islamic spirituality in the workplace does not mediate the influence of spiritual leadership on the task performance of the lecturer and staff of IBI Darmajaya. Spiritual leadership has a direct effect on performance without being mediated by Islamic spirituality in the workplace. The performance of the lecturers and staff of IBI Darmajaya is influenced by spiritual leadership and Islamic spirituality in the workplace, but the influence of Islamic spirituality in the workplace is greater than spiritual leadership.
Recommendations of this study are that spiritual leadership and Islamic spirituality are both important for lecturers and staff of IBI Darmajaya. Therefore, leaders who have good spirituality that form Islamic spirituality in the workplace will improve the performance of lecturers and employees of IBI Darmajaya.
Abstrak
Penelitian ini ditujukan untuk mengkaji pengaruh kepemimpinan spiritual terhadap kinerja karyawan yang dimediasi oleh spiritualitas Islami di tempat kerja. Kepemimpinan spiritual adalah kepemimpimam yang memotivasi secara intrinsik sehingga mempengaruhi spiritualitas di tempat kerja dan pada akhirnya berdampak kepada kinerja. Penerapan penelitian ini diterapkan di Perguruan Tinggi IBI Darmajaya. Perguruan Tinggi IBI Darmajaya saat ini menaruh perhatian yang besar kepada spiritualitas di tempat kerja. Oleh karena itu menarik untuk diteliti bagaimana pengaruhnya terhadap spiritualitas Islami di tempat kerja dan kinerja karyawan dan dosennya.
Jumlah kuesioner yang kembali sebanyak 68 responden dosen dan karyawan IBI Darmajaya. Hasil analisis menggunakan SPSS menunjukkan bahwa kepemimpinan spiritual berpengaruh terhadap spiritualitas Islami di tempat kerja. Kepemimpinan spiritualitas juga berpengaruh terhadap kinerja tugas. Spiritualitas Islami di tempat kerja berdampak positif terhadap kinerja tugas. Namun hasil pengujian hipotesis menunjukkan bahwa siritualitas Islami di tempat kerja tidak memediasi pengaruh kepemimpinan spiritual terhadap kinerja tugas dsoen dan karyawan. Kepemimpinan spiritual berpengaruh langsung terhadap kinerja tugas tanpa dimediasi oleh spiritualitas Islami di tempat kerja. Kinerja tugas dosen dan karyawan IBI Darmajaya dipengaruh oleh kepemimpinan spiritual dan spiritualitas Islami di tempat kerja, akan tetapi pengaruh spiritualitas Islami di tempat kerja lebih besar dibandingkan kepemimpinan spiritual.
Rekomendasi ke depan, baik kepemimpinan spiritual dan spiritualitas Islami keduanya penting bagi dosen dan karyawan IBI Darmajaya. Oleh karena itu pemimpin yang memiliki spiritualitas yang baik yang membentuk spirittualitas Islami di tempat kerja akan meningkatkan kinerja dosen dan karyawan IBI darmajaya.This study aimed to examine the effect of spiritual leadership on employee performance mediated by Islamic spirituality in the workplace. Spiritual leadership is leadership behavior that intrinsically motivates so that it affects spirituality in the workplace and ultimately affects performance. The application of this research was applied at the IBI Darmajaya. IBI Darmajaya currently pays great attention to spirituality in the workplace. It is therefore interesting to examine how they affect Islamic spirituality in the workplace and the performance of its employees and lecturers.
The number of returned questionnaires was 68 lecturer respondents and IBI Darmajaya employees. The results of the analysis using SPSS show that spiritual leadership influences Islamic spirituality in the workplace. Spirituality leadership also influences task performance. Islamic spirituality at work has a positive impact on task performance. However, the results of hypothesis testing indicate that Islamic spirituality in the workplace does not mediate the influence of spiritual leadership on the task performance of the lecturer and staff of IBI Darmajaya. Spiritual leadership has a direct effect on performance without being mediated by Islamic spirituality in the workplace. The performance of the lecturers and staff of IBI Darmajaya is influenced by spiritual leadership and Islamic spirituality in the workplace, but the influence of Islamic spirituality in the workplace is greater than spiritual leadership.
Recommendations of this study are that spiritual leadership and Islamic spirituality are both important for lecturers and staff of IBI Darmajaya. Therefore, leaders who have good spirituality that form Islamic spirituality in the workplace will improve the performance of lecturers and employees of IBI Darmajaya.
Abstrak
Penelitian ini ditujukan untuk mengkaji pengaruh kepemimpinan spiritual terhadap kinerja karyawan yang dimediasi oleh spiritualitas Islami di tempat kerja. Kepemimpinan spiritual adalah kepemimpimam yang memotivasi secara intrinsik sehingga mempengaruhi spiritualitas di tempat kerja dan pada akhirnya berdampak kepada kinerja. Penerapan penelitian ini diterapkan di Perguruan Tinggi IBI Darmajaya. Perguruan Tinggi IBI Darmajaya saat ini menaruh perhatian yang besar kepada spiritualitas di tempat kerja. Oleh karena itu menarik untuk diteliti bagaimana pengaruhnya terhadap spiritualitas Islami di tempat kerja dan kinerja karyawan dan dosennya.
Jumlah kuesioner yang kembali sebanyak 68 responden dosen dan karyawan IBI Darmajaya. Hasil analisis menggunakan SPSS menunjukkan bahwa kepemimpinan spiritual berpengaruh terhadap spiritualitas Islami di tempat kerja. Kepemimpinan spiritualitas juga berpengaruh terhadap kinerja tugas. Spiritualitas Islami di tempat kerja berdampak positif terhadap kinerja tugas. Namun hasil pengujian hipotesis menunjukkan bahwa siritualitas Islami di tempat kerja tidak memediasi pengaruh kepemimpinan spiritual terhadap kinerja tugas dsoen dan karyawan. Kepemimpinan spiritual berpengaruh langsung terhadap kinerja tugas tanpa dimediasi oleh spiritualitas Islami di tempat kerja. Kinerja tugas dosen dan karyawan IBI Darmajaya dipengaruh oleh kepemimpinan spiritual dan spiritualitas Islami di tempat kerja, akan tetapi pengaruh spiritualitas Islami di tempat kerja lebih besar dibandingkan kepemimpinan spiritual.
Rekomendasi ke depan, baik kepemimpinan spiritual dan spiritualitas Islami keduanya penting bagi dosen dan karyawan IBI Darmajaya. Oleh karena itu pemimpin yang memiliki spiritualitas yang baik yang membentuk spirittualitas Islami di tempat kerja akan meningkatkan kinerja dosen dan karyawan IBI darmajaya
Pengaruh Faktor Finansial Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020
Get PDFTaxes play a critical part in a nation's development and provide funding for its government. Tax payments represent the state's responsibilities and the community's involvement in national development. This study aims to determine how leverage and intangible assets impact tax evasion in the years between 2018 and 2020. This quantitative study gathers secondary data from the financial accounts for 2018–2020. Purposive sampling is the sampling technique used. Thirty mining businesses that match the requirements and are listed on the Indonesia Stock Exchange make up the sample for this study.
Keywords: Taxes, Leverage, Intangible Assets, Tax Avoidance
Abstrak
Pajak memainkan peran yang sangat penting dalam pembangunan dan menopang pemerintahan negara. Pembayaran pajak adalah wujud kewajiban pemerintah dan peran serta masyarakat dalam pembangunan nasional. Tujuan dari penelitian ini adalah untuk mengkaji bagaimana pengaruh leverage dan intangibles asset terhadap penghindaran pajak selama periode 2018-2020. Jenis penelitian ini adalah kuantitatif dan mengumpulkan data sekunder dari laporan tahunan 2018-2020. Prosedur pengambilan sampel dengan metode purposive sampling. Sampel yang ditentukan dalam penelitian ini adalah 30 perusahaan pertambangan berkualitas yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa leverage berpengaruh.
Kata kunci: Pajak, Leverage, Intangible Assets, Penghindaran Pajak.Taxes play a critical part in a nation's development and provide funding for its government. Tax payments represent the state's responsibilities and the community's involvement in national development. This study aims to determine how leverage and intangible assets impact tax evasion in the years between 2018 and 2020. This quantitative study gathers secondary data from the financial accounts for 2018–2020. Purposive sampling is the sampling technique used. Thirty mining businesses that match the requirements and are listed on the Indonesia Stock Exchange make up the sample for this study.
Keywords: Taxes, Leverage, Intangible Assets, Tax Avoidance
Abstrak
Pajak memainkan peran yang sangat penting dalam pembangunan dan menopang pemerintahan negara. Pembayaran pajak adalah wujud kewajiban pemerintah dan peran serta masyarakat dalam pembangunan nasional. Tujuan dari penelitian ini adalah untuk mengkaji bagaimana pengaruh leverage dan intangibles asset terhadap penghindaran pajak selama periode 2018-2020. Jenis penelitian ini adalah kuantitatif dan mengumpulkan data sekunder dari laporan tahunan 2018-2020. Prosedur pengambilan sampel dengan metode purposive sampling. Sampel yang ditentukan dalam penelitian ini adalah 30 perusahaan pertambangan berkualitas yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa leverage berpengaruh.
Kata kunci: Pajak, Leverage, Intangible Assets, Penghindaran Pajak
DAMPAK PANDEMI COVID-19 TERHADAP KESEHATAN PERBANKAN SYARIAH DI INDONESIA : SEBUAH TINJAUAN METODE RGEC
Get PDFThe purpose of this study is to answer the debate regarding the impact of the Covid-19 pandemic on the soundness of Islamic banks in Indonesia. In this study, the soundness of Islamic banking is measured using the RGEC method. The object of the research is focused on all Islamic banking companies operating in Indonesia with a total population of 14 companies. The data is the annual reports of company in the period before and after the pandemic, namely 2019 and 2020 period. After the sample selection process was carried out, only 12 companies remained that met the criteria for further analysis. The data analysis technique used descriptive statistical analysis and different tests with paired sample t-test and wilcoxon signed-rank test which had previously passed the normality test. The results showed that only the capital adequacy ratio indicator experienced significant differences before and after the Covid-19 pandemic in Indonesia, while the other three indicators showed no significant differences. This indicates that Islamic banking is still quite capable of overcoming the impact of the pandemic so that it does not have a serious effect on the soundness of Islamic bankin
Analisis Ketimpangan Investasi di Wilayah Perbatasan Kalimantan Barat tahun 2015-2020
Get PDFInvestment is one of the essential factors in regional development because it can increase the attractiveness of a location for doing business and encourage economic growth. Increased investment is needed to encourage regional development in Indonesia, including the border area of West Kalimantan. This study aims to analyze the level of inequality in development investment in the border and non-border areas of West Kalimantan and examine more deeply the level of inequality within the region and between regions in the border area of West Kalimantan. The inequality analysis method used in this study is the Williamson Index and Theil Entropy Index. The analysis results show that the per capita investment inequality in non-border areas is higher than in border areas. Inequality in per capita investment in border areas is in the moderate category, but this inequality has tended to increase in the last five years. The investment disparity between the five regencies in the border area is higher when compared to the level of investment disparity between the border and non-border herd
Efektivitas Kebijakan Moneter Nonkonvensional: Bukti dari Jalur Pinjaman Bank di Indonesia
Get PDFThis study analyzes the effectiveness of quantitative easing as a stimulus for bank lending in Indonesia and examines credit performance which is influenced by assets, capital and the risk of bad loans. This paper uses a balanced panel data regression model, exploring effects including individual and time fixed effects. The use of GMM to overcome bias due to the use of the dependent variable lag uses bank level data from 2020q1 to 2022q1. The results show that monetary policy is ineffective during the COVID-19 pandemic and the performance of bank lending has a downward trend. The results of the study highlight the ineffectiveness of monetary policy as indicated by a higher bank liquidity ratio which in fact has a tendency to create lower bank credit growth. The factors that determine the amount of credit are bank assets and capital. This paper contributes to the literature by investigating the effectiveness of quantitative easing as a stimulus for bank lending in Indonesia using firm-level data
Pengaruh Impor Garam terhadap Harga Garam dan Kemiskinan Petani Garam di Pulau Madura
No full textNational salt needs are increasing along with population growth and industrial development. The significant demand for salt from various industrial use led to different standardization of salt products produced. Madura Island is one of the salt-producing centers. But high salt production of Madura is not followed by the welfare of salt farmers. Therefore, a scientific study is needed to be related to the relationship of salt imports to national salt prices and the poverty of salt farmers, especially on Madura Island. The results show that salt imports do not significantly correlate with domestic salt prices. The Increasing volume of salt imports (% tons) can trigger a decrease in the price of raw material salt in Indonesia in the next two years. This means that increasing the import of salt can reduce or damage the price of raw material salt in the future or incoming year. Salt Exchange Rate (SER) is used to measure the well-being of salt farmers. The results obtained show a negative relationship between SER and the number of salt imports. There is a negative relationship between the exchange rate of salt farmers and the number of salt imports. This shows that the higher the number of salt imports, the consistently smaller value of SER, or the higher amount of salt imports, the salt farmers will be in deficit
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Financial Distress Sebelum dan Selama Pandemi Covid-19
Get PDFThis study aims to determine the effect of the Current ratio, Debt to equity ratio, and return on assets on the level of financial distress Before and During the Covid-19 Pandemic in Tourism, Hotel, and Restaurant Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 54 samples. The sampling method is purposive sampling, and the analysis technique used was multiple linear regression. The results showed that: (1) Current ratio has a positive and significant effect on financial distress, (2) Debt to equity ratio has a positive and significant effect on financial distress, (3) Return on assets has a positive and significant effect on Financial Distress. (4) Research time (dummy) has no significant negative effect on financial distress. (5) Current ratio, Debt to equity ratio, return on assets, and research time have a simultaneous effect on financial distress in tourism, restaurant, and hotel sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020.
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to equity ratio, dan return on assets terhadap tingkat financial distress sebelum dan selama pandemi covid-19 pada perusahaan sub sektor pariwisata, hotel, dan restoran yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020 dengan jumlah 54 sampel. Metode purposive sampling digunakan untuk penentuan sampel, dan teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) current ratio berpengaruh positif dan signifikan terhadap financial distress, (2) debt to equity ratio berpengaruh positif dan signifikan terhadap financial distress, (3) return on assets berpengaruh positif dan signifikan terhadap financial distress. (4) waktu penelitian (dummy) berpengaruh negatif tidak signifikan terhadap financial distress. (5) current ratio, debt to equity ratio, return on assets, dan waktu penelitian berpengaruh secara simultan terhadap financial distress pada perusahaan sub sektor pariwisata, restoran, dan hotel yang terdaftar di bei tahun 2018-2020.
Kata Kunci: Rasio Lancar, Rasio Hutang terhadap Modal, Rasio Pengembalian Aset, Waktu Penelitian, Financial Distres
Kontrol Diri dan Perilaku Konsumtif Mahasiswa Pengguna E-Commerce Shopee di Masa Pandemi Covid-19
Get PDFThis study aims to determine the negative direction of the relationship between self-control and consumptive behavior in Shopee e-commerce users during the covid-19 pandemic. The research population is active students of the Psychology faculty at Jayabaya University who used the e-commerce Shopee during the covid-19 pandemic. Samples were taken from 60 students with a saturated sampling technique. Data was collected using a Likert scale questionnaire to measure self-control and consumptive behavior. Data analysis used the Pearson Product Moment correlation technique and obtained a correlation value of 0.257 with a two-tailed test at a significance level of 0.05 (5%). The results of the study show that there is a positive relationship between self-control and consumptive behavior in students using Shopee e-commerce. Therefore, this finding rejects the initial hypothesis.
Keywords: Self Control, Consumptive Behavior, E-commerce Shopee
Abstrak
Studi ini bermaksud untuk mengetahui apakah ada hubungan negatif antara kontrol diri dengan perilaku konsumtif. studi ini dilakukan pada mahasiswa konsumen e- commerce shopee di era endemi covid- 19. Populasi riset merupakan mahasiswa aktif fakultas Psikologi Universitas Jayabaya yang memakai e- commerce Shopee sepanjang pandemi covid- 19. Sampel memakai Metode sampling jenuh, ditemukan sebesar 60 mahasiswa. Pengumpulan data memakai kuesioner dengan rasio Likert untuk mengukur kontrol diri serta perilaku konsumtif. Analisa statistik memakai metode korelasi Pearson Product Moment. Hasil analisis ditemukan angka korelasi sebesar 0,257 dengan pengujian dua arah (two- tailed) pada derajat signifikansi 5%. Hasil studi membuktikan adanya hubungan yang positif antara kontrol diri dengan perilaku konsumtif pada mahasiswa konsumen e-commerce Shopee. Dengan demikian, hipotesis awal penelitian ini ditolak.
Kata Kunci: Kontrol Diri, Perilaku Konsumtif, E-commerce ShopeeThis study aims to determine the negative direction of the relationship between self-control and consumptive behavior in Shopee e-commerce users during the covid-19 pandemic. The research population is active students of the Psychology faculty at Jayabaya University who used the e-commerce Shopee during the covid-19 pandemic. Samples were taken from 60 students with a saturated sampling technique. Data was collected using a Likert scale questionnaire to measure self-control and consumptive behavior. Data analysis used the Pearson Product Moment correlation technique and obtained a correlation value of 0.257 with a two-tailed test at a significance level of 0.05 (5%). The results of the study show that there is a positive relationship between self-control and consumptive behavior in students using Shopee e-commerce. Therefore, this finding rejects the initial hypothesis.
Keywords: Self Control, Consumptive Behavior, E-commerce Shopee
Abstrak
Studi ini bermaksud untuk mengetahui apakah ada hubungan negatif antara kontrol diri dengan perilaku konsumtif. studi ini dilakukan pada mahasiswa konsumen e- commerce shopee di era endemi covid- 19. Populasi riset merupakan mahasiswa aktif fakultas Psikologi Universitas Jayabaya yang memakai e- commerce Shopee sepanjang pandemi covid- 19. Sampel memakai Metode sampling jenuh, ditemukan sebesar 60 mahasiswa. Pengumpulan data memakai kuesioner dengan rasio Likert untuk mengukur kontrol diri serta perilaku konsumtif. Analisa statistik memakai metode korelasi Pearson Product Moment. Hasil analisis ditemukan angka korelasi sebesar 0,257 dengan pengujian dua arah (two- tailed) pada derajat signifikansi 5%. Hasil studi membuktikan adanya hubungan yang positif antara kontrol diri dengan perilaku konsumtif pada mahasiswa konsumen e-commerce Shopee. Dengan demikian, hipotesis awal penelitian ini ditolak.
Kata Kunci: Kontrol Diri, Perilaku Konsumtif, E-commerce Shope
PERAN EFEKTIF CORPORATE GOVERNANCE ATAS TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN
Get PDFThis reseacrh aims to examine the correlation between corporate governance and tax avoidance and how effective corporate governance is in tax avoidance in mining companies listed on Indonesia Stock Exchange. By using purposive sampling in the observation periode 2010-2019, obtained 234 observations from 40 mining companies listed on Indonesia Stock Exchange. Data were analyzed by using descriptive statistics and for hypothesis testing using Spearman's non-parametric analysis to the elements of corporate governance and tax avoidance. This results of this study show that the elements of corporate governance that consist of audit committee meetings and audit quality have negative and significant correlation with tax avoidance as measured using Cash Effective Tax Rate (CETR). Other result shows that institutional ownership has negative and insignificant correlation with tax avoidance, and independent commissioner has positive and insignificant correlation with tax avoidance