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Pengaruh Profitabilitas, Leverage dan Intensitas Persediaan terhadap Perencanaan Pajak
No full textPenelitianlini bertujuanluntuk lmenguji pengaruh lprofitabilitas, leverage, ldan tata kelola perusahaan terhadaplperencanaan pajak. lVariabel independenlyang digunakanldalam penelitianlini adalahllprofitabilitas, lleverage, Intensitas Persediaan. Sedangkanlvariabel ldependen ldalam penelitianlini adalah perencanaanlpajak. Plerencanaan pajakldalamlpenelitian inilldiukur dengan CashlEffectivelTax Ratel(CETRl). Populasi ldalam penelitianlini adalah lperusahaan manufaktur lyang terdaftar ldi Bursa Efek Indonesia (BEIl) pada periodel2021-2023. lPenentuan sampelldalam lpenelitian ini menggunakanlmetodelpurposive lsampling. Hasil lpenelitian menunjukkan bahwallprofitabilitas, leverage, Intensitas Persediaan lberpengaruh signifikan terhadap perencanaan lpaja
Determinan Tunneling Incentivedan Mekanisme Bonus Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing
No full textFaktor-faktor yang mempengaruhi tunneling incentivedan mekanisme bonus dalam keputusan perusahaan terkait transfer pricing dianalisis dalam penelitian ini.Motivasi untuk menempatkan kapasitas mulai cabang perusahaan ke perusahaan pusat disebut sebagai tunneling incentive, yang akan dipengaruhi keputusan mengenai transfer pricing. Selain itu, cara manajer menentukan harga transfer dapat dipengaruhi oleh mekanisme bonus yang diterapkan di perusahaan. Metode deskriptif kualitatif dengan pendekatan tinjauan pustaka digunakan dalam penelitian ini. Hasil penelitian ini memperlihatkan adanya hubungan yang berbeda antara tunneling incentivedan mekanisme bonus pada keputusan transfer pricing, sehingga belum ada kesepakatan yang jelas. Wawasan penting tentang faktor-faktor yang memengaruhi praktik transfer pricingdiberikan kepada para pemangku kepentingan oleh temuan ini, serta dampaknya terhadap keterbukaan dan responsibilitas laporan keuangan. Penelitian ini diharapkan mampu dijadikan referensi pada penelitian selanjutnya dan memberikan rekomendasi bagi perusahaan dalam merumuskan kebijakan transfer pricingyang lebih efektif. Selain itu, penelitian ini menyajikan ilustrasi yang rinci berdasarkan kenyataan yang ada untuk membantu penelitian mendatang dengan mempertimbangkan tunneling incentivedan mekanisme bonus dalam konteks transfer pricing
The protective role of sense of humor against academic stress among Indonesian nursing students: A multivariate analysis
Get PDFNursing students often face academic pressure due to the dual demands of theoretical coursework and clinical responsibilities. This stress can impact their psychological well-being and academic performance. Recent studies suggest that humor may function as a psychological buffer that enhancing emotional resilience and students' capacity to cope with academic challenges. However, few studies have investigated this topic specifically among nursing students worldwide. Therefore, this study aims to examine the relationship between sense of humor and perceived academic stress among undergraduate nursing students in Indonesia. It also seeks to evaluate whether humor serves as a protective psychological factor after adjusting for relevant demographic variables. A quantitative observational study with a cross-sectional data collection method was conducted, involving 300 final-year nursing students. The study used the Multidimensional Sense of Humor Scale (MSHS) and an adapted Perceived Stress Scale (PSS) as instruments. To analyze the data, the study used descriptive statistics and bivariate analyses to identify variables for a multivariate logistic regression model. The study then used Adjusted Odds Ratios (AORs) to interpret the associations. Students with higher humor scores were significantly less likely to report high academic stress (AOR=0.363, 95% CI=0.224–0.589). This indicates that their odds of experiencing elevated stress levels were approximately 64% lower (1-0.363) compared to those with lower humor scores. Humor remained a significant predictor after adjusting for study duration. The final regression model explained 7.9% of the variance in stress status (Nagelkerke R²=0.079). Sense of humor may serve as a beneficial coping resource for reducing academic stress in high-pressure educational environments. Although the explained variance is modest, the findings support the inclusion of humor-promoting strategies in student mental health programs. Further nursing research is recommended to evaluate humor-based interventions across academic settings
Surat Tugas Melaksanakan Tugas Pengajaran Semester Ganjil TA 2025-2026
Get PDFSurat Tugas Melaksanakan Tugas Pengajaran Semester Ganjil TA 2025-202
