Pub Date : 2022-08-20DOI: 10.23969/jrbm.v15i2.5838
Risa Arifiana, Sholikha Oktavi Khalifaturofi'ah
The purpose of this study is to analyze the effect of financial ratios in predicting financial distress in manufacturing companies. The sampling technique used in this study is purposive sampling. The research sample is 87 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. The data analysis technique is logistic regression. The results show that profitability and activity ratio have a negative and significant effect on predicting financial distress. In addition, the liquidity and leverage ratio have no significant effect on predicting Financial Distress. The implication of this study is manufacturing companies have to increase profitability and activity in order to avoid financial distress.
{"title":"THE EFFECT OF FINANCIAL RATIOS IN PREDICTING FINANCIAL DISTRESS IN MANUFACTURING COMPANIES","authors":"Risa Arifiana, Sholikha Oktavi Khalifaturofi'ah","doi":"10.23969/jrbm.v15i2.5838","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.5838","url":null,"abstract":"The purpose of this study is to analyze the effect of financial ratios in predicting financial distress in manufacturing companies. The sampling technique used in this study is purposive sampling. The research sample is 87 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. The data analysis technique is logistic regression. The results show that profitability and activity ratio have a negative and significant effect on predicting financial distress. In addition, the liquidity and leverage ratio have no significant effect on predicting Financial Distress. The implication of this study is manufacturing companies have to increase profitability and activity in order to avoid financial distress.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46926261","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}
Pub Date : 2022-08-20DOI: 10.23969/jrbm.v15i2.5844
A. Syarifuddin
This study aims to determine how the influence of service quality and online customer rating on food and beverage product purchasing decisions using the Grabfood application. This research data is sourced and collected from questionnaires distributed to respondents (consumers Grabfood application). The number of respondents in this study amounted to 100 respondents in Makassar. This type of research is a quantitative research. The research method uses multiple linear regression analysis using SPSS software to process the data. The results showed that Service Quality had a positive and significant effect on Purchase Decisions, Online Customer Rating had a positive and significant effect on Purchase Decisions, Service Quality and Online Customer Rating simultaneously had a positive and significant effect on Purchase Decisions.
{"title":"SERVICE QUALITY AND ONLINE CUSTOMER RATING ON F&B PURCHASE DECISIONS","authors":"A. Syarifuddin","doi":"10.23969/jrbm.v15i2.5844","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.5844","url":null,"abstract":"This study aims to determine how the influence of service quality and online customer rating on food and beverage product purchasing decisions using the Grabfood application. This research data is sourced and collected from questionnaires distributed to respondents (consumers Grabfood application). The number of respondents in this study amounted to 100 respondents in Makassar. This type of research is a quantitative research. The research method uses multiple linear regression analysis using SPSS software to process the data. The results showed that Service Quality had a positive and significant effect on Purchase Decisions, Online Customer Rating had a positive and significant effect on Purchase Decisions, Service Quality and Online Customer Rating simultaneously had a positive and significant effect on Purchase Decisions.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46231919","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}
Pub Date : 2022-08-20DOI: 10.23969/jrbm.v15i2.3984
Puspita Yustina Putri Balaw, Marcellia Susan
Indonesia has so many football clubs under PSSI, one of which is Persib Bandung from Bandung City. A top club that has many supporters in Indonesia. The good image attached to the club adds to the level of trust which will also affect loyalty to the club. This study was conducted to determine the effect of brand image and brand trust on brand loyalty, and whether brand trust is able to mediate. The method used is descriptive and causal method with a quantitative approach. The sample of this study amounted to 143 respondents, all of whom were members of the Viking Persib Club, with the technique used was non-probability sampling. Data was collected by distributing online questionnaires with google form, and the data analysus technique used was structural equation modeling (SEM). This study shows that brand image has a positive influence on brand loyalty and brand trust is able to mediate the effect of brand image on brand loyalty of Viking Persib Club at Persib Bandung.
{"title":"THE EFFECT OF BRAND IMAGE AND BRAND TRUST ON BRAND LOYALTY IN PERSIB BANDUNG FOOTBALL CLUB","authors":"Puspita Yustina Putri Balaw, Marcellia Susan","doi":"10.23969/jrbm.v15i2.3984","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.3984","url":null,"abstract":"Indonesia has so many football clubs under PSSI, one of which is Persib Bandung from Bandung City. A top club that has many supporters in Indonesia. The good image attached to the club adds to the level of trust which will also affect loyalty to the club. This study was conducted to determine the effect of brand image and brand trust on brand loyalty, and whether brand trust is able to mediate. The method used is descriptive and causal method with a quantitative approach. The sample of this study amounted to 143 respondents, all of whom were members of the Viking Persib Club, with the technique used was non-probability sampling. Data was collected by distributing online questionnaires with google form, and the data analysus technique used was structural equation modeling (SEM). This study shows that brand image has a positive influence on brand loyalty and brand trust is able to mediate the effect of brand image on brand loyalty of Viking Persib Club at Persib Bandung.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43858076","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}
This study aims to examine how the influence of work ethic, work environment and work motivation on the performance of public high school education personnel in the city of Padangsidimpuan partially and simultaneously. This research was conducted using a quantitative approach with a survey method. From the results of the partial hypothesis test, it is stated that the work ethic variable has a positive and significant effect on the performance of educational staff, the work environment variable has a positive but not significant effect on educational staff, and work motivation has a positive and significant effect on the performance of educational staff. From the results of the simultaneous test, it is known that the variables of work ethic, work environment and work motivation have a positive and significant influence on the performance of educational staff.
{"title":"THE INFLUENCE OF WORK ETHOS, WORK ENVIRONMENT AND WORK MOTIVATION ON THE PERFORMANCE","authors":"Susi Listiani, Prihatin Lumbanraja, Pardamean Daulay","doi":"10.23969/jrbm.v15i2.5875","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.5875","url":null,"abstract":"This study aims to examine how the influence of work ethic, work environment and work motivation on the performance of public high school education personnel in the city of Padangsidimpuan partially and simultaneously. This research was conducted using a quantitative approach with a survey method. From the results of the partial hypothesis test, it is stated that the work ethic variable has a positive and significant effect on the performance of educational staff, the work environment variable has a positive but not significant effect on educational staff, and work motivation has a positive and significant effect on the performance of educational staff. From the results of the simultaneous test, it is known that the variables of work ethic, work environment and work motivation have a positive and significant influence on the performance of educational staff.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43663434","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}
Pub Date : 2022-08-20DOI: 10.23969/jrbm.v15i2.5564
Isnainiah Rachmawati, W. Krisnawati
The objective of this research is to determine the application of marketing strategies in increasing the number of customers at PERUMDA BPR Bank Gresik. A qualitative descriptive method was implemented in this research, which is intended to collect facts and elaborate in a detailed and thorough manner according to the problem to be solved. SWOT analysis (Strengths, Weaknesses, Opportunities, dan Threats) was also employed in this research to find out the strategy conducted by PERUMDA BPR Bank Gresik in increasing the number of customers. The results show that company situation is in Quadrant I (+,+), Progressivity, PERUMDA BPR Bank Gresik carried out economic and trustworthy services to implement the company vision and mission. This position indicates that the company is in a strong position and is already on track. In the future, company still needs to make efforts to maintain this position.
本研究的目的是确定营销策略在增加PERUMDA BPR Bank Gresik客户数量方面的应用。本研究采用定性描述的方法，旨在收集事实，并根据需要解决的问题进行详细彻底的阐述。本研究还采用SWOT分析（优势、劣势、机会和威胁）来找出PERUMDA BPR Bank Gresik在增加客户数量方面所采取的策略。结果表明，公司的情况是在象限I（+，+），渐进性，PERUMDA BPR银行Gresik开展了经济和值得信赖的服务，以实现公司的愿景和使命。这个职位表明该公司处于强势地位，并且已经步入正轨。在未来，公司仍需要努力保持这一地位。
{"title":"ANALYSIS OF MARKETING STRATEGIES IN INCREASING THE NUMBER OF CUSTOMERS IN PERUMDA BPR BANK GRESIK","authors":"Isnainiah Rachmawati, W. Krisnawati","doi":"10.23969/jrbm.v15i2.5564","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.5564","url":null,"abstract":"The objective of this research is to determine the application of marketing strategies in increasing the number of customers at PERUMDA BPR Bank Gresik. A qualitative descriptive method was implemented in this research, which is intended to collect facts and elaborate in a detailed and thorough manner according to the problem to be solved. SWOT analysis (Strengths, Weaknesses, Opportunities, dan Threats) was also employed in this research to find out the strategy conducted by PERUMDA BPR Bank Gresik in increasing the number of customers. The results show that company situation is in Quadrant I (+,+), Progressivity, PERUMDA BPR Bank Gresik carried out economic and trustworthy services to implement the company vision and mission. This position indicates that the company is in a strong position and is already on track. In the future, company still needs to make efforts to maintain this position.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43709958","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}
Pub Date : 2022-08-20DOI: 10.23969/jrbm.v15i2.5851
Febri Rakhmawati Arsj
This study was conducted to observe and test brand love against brand loyalty at the global fashion brand H & M in Jakarta. This research is descriptive quantitative research by distributing questionnaires through the google form platform which is distributed to 115 respondents who live in the city of Jakarta and have made purchases at least twice. The results of this study were analyzed through validity test, reliability test and T test using SPSS as an analytical tool. This study reveals that the brand love variable has a significant positive effect on brand loyalty as seen by the t-count value of 4.431 > 1.984 and a significant value of 0.000 < 0.05. The higher the brand love will be able to increase the intensity of consumers loyal to the brand. the contribution made, namely, H & M is expected to be able to maintain and strengthen brand love (love of brands). This will create intensity that consumers will make regular repeat purchases and will promote them to a wide audience.
{"title":"THE INFLUENCE OF BRAND LOVE ON BRAND LOYALTY ON H&M GLOBAL FASHION BRANDS IN JAKARTA","authors":"Febri Rakhmawati Arsj","doi":"10.23969/jrbm.v15i2.5851","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.5851","url":null,"abstract":"This study was conducted to observe and test brand love against brand loyalty at the global fashion brand H & M in Jakarta. This research is descriptive quantitative research by distributing questionnaires through the google form platform which is distributed to 115 respondents who live in the city of Jakarta and have made purchases at least twice. The results of this study were analyzed through validity test, reliability test and T test using SPSS as an analytical tool. This study reveals that the brand love variable has a significant positive effect on brand loyalty as seen by the t-count value of 4.431 > 1.984 and a significant value of 0.000 < 0.05. The higher the brand love will be able to increase the intensity of consumers loyal to the brand. the contribution made, namely, H & M is expected to be able to maintain and strengthen brand love (love of brands). This will create intensity that consumers will make regular repeat purchases and will promote them to a wide audience.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45385343","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}
Pub Date : 2022-08-20DOI: 10.23969/jrbm.v15i2.5828
Wina Sugiani Sugana, T. Gunawan
The purpose of this study was to determine the role of brand awareness that mediates the effect of social media Instagram on purchase intention. This research is quantitative in nature using the SEM (Structural Equation Model) method to test the effect of these three variables. The research respondents were 111 people who were followers of the Coffee Toffee Cafe Bandung Instagram account. Data was collected by distributing questionnaires via google form using convenience sampling technique. The results of this study indicate that brand awareness mediates the effect of social media Instagram on purchase intention significantly and positively at Cafe Coffee Toffee Bandung. Based on the results of this study, it is recommended that the Bandung Coffee Toffee Cafe continues to maintain and improve social media Instagram because it can increase brand awareness and purchase intention from its consumers.
{"title":"EFFECT INSTAGRAM ON PURCHASE INTENTION BY BRAND AWARENESS DURING PANDEMIC","authors":"Wina Sugiani Sugana, T. Gunawan","doi":"10.23969/jrbm.v15i2.5828","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.5828","url":null,"abstract":"The purpose of this study was to determine the role of brand awareness that mediates the effect of social media Instagram on purchase intention. This research is quantitative in nature using the SEM (Structural Equation Model) method to test the effect of these three variables. The research respondents were 111 people who were followers of the Coffee Toffee Cafe Bandung Instagram account. Data was collected by distributing questionnaires via google form using convenience sampling technique. The results of this study indicate that brand awareness mediates the effect of social media Instagram on purchase intention significantly and positively at Cafe Coffee Toffee Bandung. Based on the results of this study, it is recommended that the Bandung Coffee Toffee Cafe continues to maintain and improve social media Instagram because it can increase brand awareness and purchase intention from its consumers.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43722643","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}
Pub Date : 2022-08-13DOI: 10.23969/jrbm.v15i2.9973
Deden Ramdan
This study entitled “Family Communication Patterns Of Female Teachers At State Secondary School 15 Bandung City District West Java Province”. Female teachers who become informants are those whor are married and have children. The purpose of this study was to find out how or the pattern of communication carried out by a female teachers in childcare. And which family communication pattern will they use in parenting. The method used in this study is a qualitative research method with the theory of family communication pattern. With qualitative methods, researchers can obtain data using in-depth interview techniques so that the it is hoped that the data obtained will be able to complement and produce comprehensive qualitative descriptive data. The results obtained from this study are the communication patters that exist between female teachers and their families, where a pluralistic pattern is chosen from the four patterns contained in the concept of family communication, as a result of this entire research.
{"title":"MANAGEMENT FAMILY COMMUNICATION PATTERNS OF FEMALE TEACHERS AT STATE SECONDARY SCHOOL WEST JAVA","authors":"Deden Ramdan","doi":"10.23969/jrbm.v15i2.9973","DOIUrl":"https://doi.org/10.23969/jrbm.v15i2.9973","url":null,"abstract":"This study entitled “Family Communication Patterns Of Female Teachers At State Secondary School 15 Bandung City District West Java Province”. Female teachers who become informants are those whor are married and have children. The purpose of this study was to find out how or the pattern of communication carried out by a female teachers in childcare. And which family communication pattern will they use in parenting. The method used in this study is a qualitative research method with the theory of family communication pattern. With qualitative methods, researchers can obtain data using in-depth interview techniques so that the it is hoped that the data obtained will be able to complement and produce comprehensive qualitative descriptive data. The results obtained from this study are the communication patters that exist between female teachers and their families, where a pluralistic pattern is chosen from the four patterns contained in the concept of family communication, as a result of this entire research.","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45283516","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}
Pub Date : 2022-08-12DOI: 10.21460/jrmb.2022.171.420
Lisbet Suryaningtyas, Purwani Retno Andalas
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh persepsi harga, kualitas produk dan citra merek terhadap keputusan pembelian sepeda polygon pada masa pandemi di Yogyakarta. Dalam penelitian ini variabel bebasnya adalah pengenalan harga, kualitas produk, dan citra merek, dan variabel terikatnya adalah keputusan pembelian. Populasi dalam penelitian ini adalah pengguna sepeda polygon di Yogyakarta, dalam masa pandemi. Metode pengumpulan data dilakukan dengan menyebarkan kuisioner kepada konsumen yang membeli sepeda poligon pada masa pandemi di Kota Yogyakarta, dengan jumlah sampel dalam penelitian ini adalah 100 responden. Sebagai metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan analisis data dapat disimpulkan bahwa persepsi harga, kualitas produk, dan brand image berpengaruh signifikan terhadap keputusan pembelian. Kata Kunci: Persepsi Harga, Kualitas Produk, Brand Image, dan Keputusan Pembelian. ABSTRACT This study aims to determine the effect of price perception, product quality and brand image on purchasing decisions on polygon bicycles during the pandemic in Yogyakarta. In this study, the independent variables are price recognition, product quality, and brand image, and the dependent variable is purchasing decisions. The population in this study were polygon bicycle users in Yogyakarta, during the pandemic. The data collection method was carried out by distributing questionnaires to consumers who bought polygon bicycles during the pandemic in the city of Yogyakarta, with the number of samples in this study was 100 respondents. The data analysis method used in this research is multiple linear regression analysis. Based on data analysis, it can be concluded that price perception, product quality, and brand image have a significant effect on purchasing decisions. Keywords: Price Perception, Product Quality, Brand Image, and Purchase Decision
{"title":"PERSEPSI ATAS PENENTU KEPUTUSAN PEMBELIAN SEPEDA MEREK POLYGON PADA MASA PANDEMI","authors":"Lisbet Suryaningtyas, Purwani Retno Andalas","doi":"10.21460/jrmb.2022.171.420","DOIUrl":"https://doi.org/10.21460/jrmb.2022.171.420","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh persepsi harga, kualitas produk dan citra merek terhadap keputusan pembelian sepeda polygon pada masa pandemi di Yogyakarta. Dalam penelitian ini variabel bebasnya adalah pengenalan harga, kualitas produk, dan citra merek, dan variabel terikatnya adalah keputusan pembelian. Populasi dalam penelitian ini adalah pengguna sepeda polygon di Yogyakarta, dalam masa pandemi. Metode pengumpulan data dilakukan dengan menyebarkan kuisioner kepada konsumen yang membeli sepeda poligon pada masa pandemi di Kota Yogyakarta, dengan jumlah sampel dalam penelitian ini adalah 100 responden. Sebagai metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan analisis data dapat disimpulkan bahwa persepsi harga, kualitas produk, dan brand image berpengaruh signifikan terhadap keputusan pembelian. Kata Kunci: Persepsi Harga, Kualitas Produk, Brand Image, dan Keputusan Pembelian. ABSTRACT This study aims to determine the effect of price perception, product quality and brand image on purchasing decisions on polygon bicycles during the pandemic in Yogyakarta. In this study, the independent variables are price recognition, product quality, and brand image, and the dependent variable is purchasing decisions. The population in this study were polygon bicycle users in Yogyakarta, during the pandemic. The data collection method was carried out by distributing questionnaires to consumers who bought polygon bicycles during the pandemic in the city of Yogyakarta, with the number of samples in this study was 100 respondents. The data analysis method used in this research is multiple linear regression analysis. Based on data analysis, it can be concluded that price perception, product quality, and brand image have a significant effect on purchasing decisions. Keywords: Price Perception, Product Quality, Brand Image, and Purchase Decision","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88944251","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}
Pub Date : 2022-08-12DOI: 10.21460/jrmb.2022.171.421
Maria Maristella Meolin Sinus, X. Prasasyaningsih
ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah seluruh perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga diperoleh 60 sampel. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak, ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak, sedangkan kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: Pertumbuhan Penjualan, Ukuran Perusahaan, dan Kepemilikan Manajerial, dan Agresivitas Pajak ABSTRACTThis study aims to determine empirically the effect of Sales Growth, Firm Size, and Managerial Ownership on Tax Aggressiveness. The population in this study were all LQ 45 companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling in this study was purposive sampling method so that 60 samples were obtained. The results of this study indicate that managerial ownership has no effect on tax aggressiveness, firm size has no effect on tax aggressiveness, while managerial ownership has no effect on tax aggressiveness. Keywords: Sales Growth, Company Size, Managerial Ownership, Tax Aggressiveness
{"title":"PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJA","authors":"Maria Maristella Meolin Sinus, X. Prasasyaningsih","doi":"10.21460/jrmb.2022.171.421","DOIUrl":"https://doi.org/10.21460/jrmb.2022.171.421","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah seluruh perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga diperoleh 60 sampel. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak, ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak, sedangkan kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: Pertumbuhan Penjualan, Ukuran Perusahaan, dan Kepemilikan Manajerial, dan Agresivitas Pajak ABSTRACTThis study aims to determine empirically the effect of Sales Growth, Firm Size, and Managerial Ownership on Tax Aggressiveness. The population in this study were all LQ 45 companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling in this study was purposive sampling method so that 60 samples were obtained. The results of this study indicate that managerial ownership has no effect on tax aggressiveness, firm size has no effect on tax aggressiveness, while managerial ownership has no effect on tax aggressiveness. Keywords: Sales Growth, Company Size, Managerial Ownership, Tax Aggressiveness","PeriodicalId":31928,"journal":{"name":"Jurnal Riset Bisnis dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83431634","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}
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