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Effect of Return on Assets, Corporate Governance and Sales Growth on Tax Avoidance in Companies Food and Beverage Sub Sector Manufacturing Registered in stock Exchange Indonesia 资产回报率、公司治理和销售增长对在印尼证券交易所注册的食品和饮料分行业制造业公司避税的影响
Pub Date : 2023-04-18 DOI: 10.56174/mrsj.v4i1.525
Sumarno Manrejo, An Nisa Mar'atus Sholihah, Markonah Markonah
This study aims to determine the effect of Return on Assets, Corporate Governance and Sales Growth on Tax Avoidance. The population in this study are all food and beverage sub-sectors manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was purposive sampling with 25 data samples. While the data analysis technique used is multiple linear regression through SPSS 26. The method used is quantitative method using secondary data. the the results showed that the variables Return On Assets, Audit Committee and Sales Growth simultaneously had a positive and significant effect on tax avoidance. Partially Return On Assets has a negative and significant effect on taxes avoidance, audits Committee has a negative and significant effect on taxes avoidance and Sales Growth has a negative and significant effect.
本研究旨在确定资产收益率、公司治理和销售增长对避税的影响。本研究中的人口均为2017-2021年在印度尼西亚证券交易所上市的食品和饮料子行业制造公司。采用的抽样技术为目的抽样,共25个数据样本。而使用的数据分析技术是通过SPSS 26多元线性回归。采用的方法是利用二手资料的定量方法。结果表明,资产收益率、审计委员会和销售增长三个变量同时对企业避税具有显著的正向影响。部分资产回报率对避税有负的显著影响,审计委员会对避税有负的显著影响,销售增长有负的显著影响。
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引用次数: 0
The Role of Career Development, Work Environment and Compensation in Improving Employee Performance PT Bridgestone Tire Indonesia Bekasi 职业发展、工作环境和薪酬在提高员工绩效中的作用[j]
Pub Date : 2023-04-18 DOI: 10.56174/mrsj.v4i1.526
Suryanto Suryanto, Yohanes Ferry Cahaya
This study aims to analyze the effect of career development, work environment and compensation on the performance of PT Bridgestone Tire Indonesia Bekasi employees. The free variables used are career development, work environment and compensation while the bound variables of this study are employee performance. This research method uses quantitative methods with a total sample of 71 respondents. The analysis technique used in the study is a regression test. The results of this study can be concluded that the variables of career development and work environment do not have a significant effect on employee performance , while the compensation variable has a significant effect on employee performance.
本研究旨在分析职业发展、工作环境和薪酬对PT普利司通印尼贝卡西公司员工绩效的影响。自由变量为职业发展、工作环境和薪酬,约束变量为员工绩效。本研究方法采用定量方法,共71名受访者。本研究使用的分析技术是回归检验。本研究的结果可以得出职业发展和工作环境这两个变量对员工绩效的影响不显著,而薪酬变量对员工绩效的影响显著。
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引用次数: 0
Turnoverintention Reviewed of Workload with Job Satisfaction as Intervening Variable 以工作满意度为中介变量的工作负荷离职倾向研究
Pub Date : 2023-04-18 DOI: 10.56174/mrsj.v4i1.524
Milda Mildawani, N. Listyaningrum
This study aims to determine the influence of workload on turnover intention through job satisfaction.  Turnover intention is the cessation of an individual from one member of the organization concerned.  Job satisfaction is a pleasurable emotional state resulting from job appraisal or work experience.  Workloads are tasks assigned to workers or employees to be completed at a certain time. The method  used is descriptive quantitative analysis method using a Likert scale measuring instrument. The  research respondents were 80 employees of PT X. The results of the validity test showed that the valid  statements of each variable were 8 of 9 items of turnover intention variable, 6 of 9 items of job  satisfaction variable, 9 of 9 items of workload variable, with r arithmetic greater than r table = 0.22.  The reliability test of the three variables was declared valid because it was greater than the  Chronbach Alpha value = 0.7. The conclusion of this study is that H1, H2, H3 are supported and H4  is not supported. Keywords : Turnover Intention, Job Satisfaction, and Workload
本研究旨在通过工作满意度来确定工作量对离职倾向的影响。离职意向是指个人从有关组织的一个成员中离职。工作满意度是由于工作评价或工作经历而产生的一种愉快的情绪状态。工作量是分配给工人或雇员在一定时间内完成的任务。使用的方法是描述性定量分析方法,使用李克特量表测量仪器。研究对象为PT x公司80名员工。效度检验结果显示,离职意向变量9项中有8项有效,工作满意度变量9项中有6项有效,工作量变量9项中有9项有效,r算术大于r表= 0.22。三个变量的信度测试被宣布有效,因为它大于Chronbach Alpha值= 0.7。本研究的结论是支持H1、H2、H3,不支持H4。关键词:离职意向、工作满意度、工作量
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引用次数: 0
Determinants of Dividend Policy on Development Board Index: Manufacturing Sector in Indonesia Stock Exchange (IDX) 股利政策对发展板指数的决定因素:印尼证券交易所制造业(IDX)
Pub Date : 2023-04-18 DOI: 10.56174/mrsj.v4i1.511
Resti Aulia Safitri, Sri Dwi Ari Ambarwati, A. Yacobus
This study aims to investigate the determinant factors that affect dividend policy in Development Board Index  (DBX), with the manufacturing sector listed in Indonesia stock exchange (IDX) and the period 2018-2021. There are independent variables such as ROA, debt, sales growth and firm age and dividend policy as dependent variables. The study population are manufacturing companies which are listed on the development board index. This study examines 8 companies with a total of 32 data samples. The panel data regression with random effect model was used to analyze data. The results of this study are ROA, and sales growth has an impact on dividend policy. ROA has a positive impact, and sales growth has a negative impact on dividend policy. Meanwhile, debt and age have no significant impact on the dividend policy. Keywords: Development Board Index, Dividend Policy, Profitability, Debt, Sales Growth    
本研究旨在探讨2018-2021年期间,制造业在印度尼西亚证券交易所(IDX)上市的发展板指数(DBX)中影响股息政策的决定因素。有自变量,如总资产回报率,债务,销售增长和公司的年龄和股息政策作为因变量。研究对象是在发展板指数上市的制造业公司。本研究考察了8家公司共32个数据样本。采用随机效应模型的面板数据回归对数据进行分析。本研究的结果是ROA,销售增长对股利政策有影响。总资产回报率有正面影响,销售增长对股息政策有负面影响。同时,债务和年龄对股利政策没有显著影响。关键词:发展板指数,股利政策,盈利能力,债务,销售增长
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引用次数: 0
The Influence of Education and Traning (Training), Work Discipline and Work Orientation on Increasing Work Productivity for New Employees of Perum BULOG 2023 教育培训(Training)、工作纪律和工作导向对BULOG 2023新员工提高工作效率的影响
Pub Date : 2023-04-18 DOI: 10.56174/mrsj.v4i1.529
Ch. Endah Winarti, Shafana Robbiyati, Annathasia Puji Erasashanti, N. Yustisia
This study aims to understand and analyze the effect of education and training (training), work discipline, and work orientation on increasing the work productivity of new employees at Perum BULOG 2023. The population of this study are all new employees at Perum BULOG. The independent variables in this study are Education and Training (Training), Work Discipline, and Work Orientation, while the dependent variable in this study is the Work Productivity of New Employees. The research method used is a quantitative research method and is descriptive in nature. The sample method used is a saturated sample with a total of 107 new employees as respondents. Sources of data were obtained from the results of questionnaires and the analysis techniques used, especially multiple linear regression analysis with the help of the SPSS version 20 statistical program. The results showed that: (i) Education and Training (Training) has a positive and significant effect on the Work Productivity of New Perum BULOG Employees; (ii) Work Discipline has a positive and significant effect on the Work Productivity of New Employees of Perum BULOG; (iii) Work Orientation has no effect on the Work Productivity of New Employees of Perum BULOG. .
本研究旨在了解和分析Perum BULOG 2023的教育培训(training)、工作纪律和工作导向对提高新员工工作效率的影响。本研究对象均为Perum BULOG公司的新员工。本研究的自变量为教育与培训(Training)、工作纪律(Work Discipline)和工作导向(Work Orientation),因变量为新员工的工作效率(Work Productivity)。使用的研究方法是定量研究方法,本质上是描述性的。使用的样本方法是饱和样本,共有107名新员工作为受访者。数据的来源是通过问卷调查的结果和使用的分析技术,特别是多元线性回归分析,借助SPSS 20版统计程序。结果表明:(1)教育与培训(Training)对新Perum BULOG员工的工作效率有显著的正向影响;(二)工作纪律对Perum BULOG新员工的工作效率有显著的正向影响;(三)工作导向对Perum BULOG新员工的工作效率没有影响。
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引用次数: 0
Implementation of Incentive Income Tax Article 22 to Business Sector Affected by Covid-19 (Case Study PT STI) 对受新冠肺炎疫情影响的企业实施激励所得税第22条(案例研究PT STI)
Pub Date : 2022-11-30 DOI: 10.56174/mrsj.v3i2.509
Sumarno Manrejo, Putwi Firdayanti
The purpose of this study is to determine the implementation of withholding tax Article 22 Incentive including the calculation, payment, reporting, and its impact on the business sector affected by Covid-19. The object of this research is a Japanese company located in Jakarta. The data used in this study were obtained from financial reports, and data related to imports for one year from October 1, 2019, to September 30, 2020. The research method used in this study is a qualitative method. The results of the study revealed that the company chose to take advantage of the import tax income article 22 exemption incentive, in the process the company had followed the applicable policy, but in the process of depositing and utilizing this import tax income article 22 incentive, the company made a technical error, so that for one tax period of a month the company did not get tax income article 22 import incentives. While the effect on the 2020 Annual Corporate Income Tax Return is underpaid, when viewed from the process carried out by the company and seen from the company's compliance indicators, it can be categorized as a compliant taxpayer even though the documentation and company discipline is still insufficient.
本研究的目的是确定预扣税第22条激励措施的实施,包括计算、支付、报告及其对受新冠肺炎影响的商业部门的影响。本研究的对象是一家位于雅加达的日本公司。本研究使用的数据来自财务报告,以及2019年10月1日至2020年9月30日一年的进口相关数据。本研究采用的研究方法是定性方法。研究结果表明,公司选择利用进口税收入第22条免税优惠,在此过程中公司一直遵循适用政策,但在此进口税收入第22条优惠的存入和使用过程中,公司犯了一个技术错误,使公司在一个月的纳税期内没有获得税收收入第22条进口优惠。虽然对2020年度企业所得税申报表的影响不足,但从公司开展的流程和公司的合规指标来看,即使文件和公司纪律仍然不足,也可以归类为合规纳税人。
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引用次数: 0
The Effect of Working Capital Turnover, Sales Growth, and Import Exemption Facilities of Export Destinations (KITE) on The ROA of Manufacturing Companies 营运资金周转率、销售增长、出口目的地免进口设施对制造业企业ROA的影响
Pub Date : 2022-11-30 DOI: 10.56174/mrsj.v3i2.508
B. A. Mada, Arif Ginanjar
The purpose of this study is to analyse the effect of working capital turnover, sales growth, and KITE exemption facility to Return on Asset (ROA) of manufacturing companies that receive import tax exemption facility (KITE) in 2020. There were 42 companies used as the sample. The data used in this study was obtained from annual financial reports of manufacturing companies in 2020 that submitted to Directorate General Customs and Excise Indonesia. The analysis technique used in this study is cross section regression. The result of this study found that both working capital turnover, sales growth, and KITE exemption facility show no effect on Return on Asset (ROA).
本研究的目的是分析营运资金周转率、销售增长和KITE豁免设施对2020年获得进口免税设施(KITE)的制造企业资产收益率(ROA)的影响。共有42家公司作为样本。本研究中使用的数据来自于制造业公司提交给印度尼西亚海关总署的2020年年度财务报告。本研究采用的分析技术是截面回归。本研究结果发现营运资金周转率、销售成长率及KITE豁免额度对资产报酬率(ROA)均无影响。
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引用次数: 0
Analysis Of The Effect Of Premium Income, Underwriting Ratio, Return On Investment And Return On Equity On Profit Of Insurance Company 保费收入、承保比率、投资回报率和股本回报率对保险公司利润的影响分析
Pub Date : 2022-11-30 DOI: 10.56174/mrsj.v3i2.503
H. E. Riwayati, Sendang Natalia
AbstractThis study was conducted to test the effect of premium income, underwriting ratio, return on investment and return on equity on profit of insurance company.xThexmethod applied in this study was quantitative method. The population included the general insurance companies registered at Indonesia Stock Exchange in 2015-2019.xThexsamples of this study were 10 insurance companies selected using purposive sampling technique.xThextypesxof data used on this study was secondary data. The method of data collection applied was documentation method and the technique of data analysis applied was multiple linear regression with a significance level of five percent. The results of the analysis showed that: (1) premium income had positive significant effect on insurance profit, (2) underwriting ratio had positive significant effect on insurance profit, (3) return on investment had positive significant effect on insurance profit, (4) return on equity had no significant and negative effect on insurance profit. 
摘要本研究旨在检验保费收入、承保比率、投资报酬率和股本报酬率对保险公司利润的影响。本研究采用定量方法。人口包括2015-2019年在印度尼西亚证券交易所注册的一般保险公司。本研究的样本是采用有目的抽样技术选择的10家保险公司。本研究使用的数据类型为二手数据。数据收集方法采用文献法,数据分析技术采用多元线性回归,显著性水平为5%。分析结果表明:(1)保费收入对保险利润有显著正影响,(2)承保比例对保险利润有显著正影响,(3)投资回报率对保险利润有显著正影响,(4)股本回报率对保险利润无显著负影响。
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引用次数: 0
Customer Service Analysis, Application of Technology Applications, Product Variations on Customer Satisfaction (Study on Livin By Mandiri K CP Jayapura Business Center Products) 顾客服务分析、技术应用、产品变化对顾客满意度的影响(Mandiri K . CP Jayapura商务中心产品研究)
Pub Date : 2022-11-30 DOI: 10.56174/mrsj.v3i2.505
Yohanes Ferry Cahaya, Widyarsih AV Rahajeng, Rina Marlina L
This research was conducted to test whether customer service , product variations , application of technology applications take effect partially and simultaneously on customer satisfaction. The study was conducted at Bank Mandiri KCP Jayapura Sentra Bisnis on Livin by Mandiri products using a sample of 96 people using the SPSS version 27 statistical test tool . Study this test : classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, multiple regression analysis, hypothesis testing (t test and f test) . The results showed that customer service , application of technology applications, and product variations have a partial and simultaneous impact on customer satisfaction and the application of technology applications is more dominant in influencing customer satisfaction
本研究旨在检验顾客服务、产品变化、技术应用是否对顾客满意产生部分和同时的影响。这项研究是在曼迪利银行KCP Jayapura Sentra Bisnis on living进行的,使用了96人的样本,使用了SPSS第27版统计测试工具。研究本检验:经典假设检验,即正态性检验、异方差检验、多重共线性检验、多元回归分析、假设检验(t检验和f检验)。结果表明,客户服务、技术应用的应用和产品变化对客户满意度有部分和同时的影响,其中技术应用对客户满意度的影响更为主导
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引用次数: 0
The Role of Career Development, Work Environment, and Compensation in Improving Employee Performance PT Bridgestone Tire Indonesia Bekasi 职业发展、工作环境和薪酬在提高员工绩效中的作用[j]
Pub Date : 2022-11-30 DOI: 10.56174/mrsj.v3i2.510
Budi Prijono, Boris Lukman
This study aims to analyze the effect of career development, work environment and compensation on the performance of PT Bridgestone Tire Indonesia Bekasi employees.  The free  variables  used are career  development, work environment and compensation while the bound variables of this study are  employee performance. This research method uses quantitative methods with a total sample of 71 respondents. The analysis technique used in the study is a  regression test.  The results of  this study can be concluded that the  variables of career development and work environment do not have a significant effect on employee performance  , while the  compensation variable has a significant effect  on employee performance.
本研究旨在分析职业发展、工作环境和薪酬对PT普利司通印尼贝卡西公司员工绩效的影响。自由变量为职业发展、工作环境和薪酬,约束变量为员工绩效。本研究方法采用定量方法,共71名受访者。本研究使用的分析技术是回归检验。本研究的结果可以得出职业发展和工作环境这两个变量对员工绩效的影响不显著,而薪酬变量对员工绩效的影响显著。
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引用次数: 0
期刊
Management Research Studies Journal
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