Pub Date : 2023-08-21DOI: 10.31539/costing.v7i1.6720
Ana Bariroh, Faizal Satria Desitama
This research is motivated by the existence of problems regarding negligence in implementing CSR and the concept of the need for companies to build harmonious relationships with the community and their stakeholders. This study aims to show how the influence of company size, profitability, leverage, and the size of the board of commissioners affects the disclosure of corporate social responsibility. In this study, the number of samples was 13 companies in the various industrial sectors listed on the IDX for 2019-2021. The method of determining the sample in this study used a purposive sampling method. The data used is secondary data, including annual report data on the company. The data analysis method uses panel data regression using the E-views 9 application. The results of this study indicate that partially company size, profitability and leverage do not have a significant effect on CSR disclosure. The size of the board of commissioners partially has a significant positive effect on CSR disclosure. Simultaneously, company size, profitability, leverage, and board size affect CSR disclosure by 25.7% and the remaining 74.3% is explained by other variables that are not included in the estimation of this study (error term).
Keywords: Company Size, Profitability, Leverage, Size of the Board of Commissioners, Disclosure of Corporate Social Responsibility
{"title":"Pengaruh Ukuran Perusahaan, Profitabilitas, Laverage, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility","authors":"Ana Bariroh, Faizal Satria Desitama","doi":"10.31539/costing.v7i1.6720","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6720","url":null,"abstract":"This research is motivated by the existence of problems regarding negligence in implementing CSR and the concept of the need for companies to build harmonious relationships with the community and their stakeholders. This study aims to show how the influence of company size, profitability, leverage, and the size of the board of commissioners affects the disclosure of corporate social responsibility. In this study, the number of samples was 13 companies in the various industrial sectors listed on the IDX for 2019-2021. The method of determining the sample in this study used a purposive sampling method. The data used is secondary data, including annual report data on the company. The data analysis method uses panel data regression using the E-views 9 application. The results of this study indicate that partially company size, profitability and leverage do not have a significant effect on CSR disclosure. The size of the board of commissioners partially has a significant positive effect on CSR disclosure. Simultaneously, company size, profitability, leverage, and board size affect CSR disclosure by 25.7% and the remaining 74.3% is explained by other variables that are not included in the estimation of this study (error term).
 Keywords: Company Size, Profitability, Leverage, Size of the Board of Commissioners, Disclosure of Corporate Social Responsibility
","PeriodicalId":500904,"journal":{"name":"Costing","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875519","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 : 2023-08-21DOI: 10.31539/costing.v7i1.7163
Maria Hulpa, Trisni Handayani
This study aims to determine the extent to which financial statements are implemented based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) used by MSMEs i Tangerang Ragency. This research is a descriptive qualitative research through observation, interviews and documentation. The research subject were the MSME owners selected in Tangerang Regency, namely Ali Lubis UMKM, Jaya Pancing UMKM, and Sayur Mayur UMKM. The type of data used is primary and secondary. Data analysis techniques use data reduction, data display and conclusion. The results of the study show that SMEs in Tangerang Regency have implemented SAK EMKM in it, but sre not fully in accordance with SAK EMKM. Constraints in the implementation of SAK EMKM –based financial reports are due to internal factors, namely lack of understanding, discipline and time constraints in preparing reports. While the external factors are because there is no supervision of the financial reports that business entities make and there is no socialization about SAK EMKM.
Keywords: Financial Accounting, SAK EMKM, UMKM
{"title":"Analisis Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Pada UMKM Di Kabupaten Tangerang","authors":"Maria Hulpa, Trisni Handayani","doi":"10.31539/costing.v7i1.7163","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7163","url":null,"abstract":"This study aims to determine the extent to which financial statements are implemented based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) used by MSMEs i Tangerang Ragency. This research is a descriptive qualitative research through observation, interviews and documentation. The research subject were the MSME owners selected in Tangerang Regency, namely Ali Lubis UMKM, Jaya Pancing UMKM, and Sayur Mayur UMKM. The type of data used is primary and secondary. Data analysis techniques use data reduction, data display and conclusion. The results of the study show that SMEs in Tangerang Regency have implemented SAK EMKM in it, but sre not fully in accordance with SAK EMKM. Constraints in the implementation of SAK EMKM –based financial reports are due to internal factors, namely lack of understanding, discipline and time constraints in preparing reports. While the external factors are because there is no supervision of the financial reports that business entities make and there is no socialization about SAK EMKM. 
 Keywords: Financial Accounting, SAK EMKM, UMKM","PeriodicalId":500904,"journal":{"name":"Costing","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875521","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 : 2023-08-21DOI: 10.31539/costing.v7i1.6729
Nabila Ayu Kristina, Siti Aminah
Technology that is growing rapidly, especially in the field of social media, provides many opportunities forbusiness people as a marketing medium for company products so that they can be recognized by the wider community, one of which is the TikTok application. The purpose of this study is to find out whether content marketing and online customer reviews on TikTok influence the purchasing decision of Garnier face wash products. The research sample consisted of UPN Veterans East Java students who have a TikTok account and havepurchased Garnier face wash, a total of 72 respondents, using a purposive sampling method. Data collection method used is a questionnaire. There were 72 respondents who were then analyzed using Partial Least Square (PLS). The results of this study indicate that content marketing has a positive influence on purchasing decisions and online customer reviews also have a positive influence on purchasing decisions.
Keywords: Content Marketing; Online customer reviews; Buying decision.
快速发展的技术，特别是在社交媒体领域，为商人提供了许多机会，作为公司产品的营销媒介，使他们能够被更广泛的社区所认可，其中一个就是TikTok应用程序。本研究的目的是为了找出内容营销和TikTok上的在线客户评论是否会影响Garnier洗面奶产品的购买决策。研究样本由拥有TikTok账户并购买过卡尼尔洗面奶的UPN Veterans East Java学生组成，共72名受访者，采用有目的的抽样方法。采用的数据收集方法是问卷调查。有72名受访者，然后使用偏最小二乘法(PLS)进行分析。本研究结果表明，内容营销对购买决策有正向影响，在线客户评论对购买决策也有正向影响。
关键词:内容营销;在线客户评论;购买的决定。
{"title":"Pengaruh Content Marketing dan Online Customer Review di TikTok Terhadap Keputusan Pembelian Produk Sabun Cuci Muka Garnier.","authors":"Nabila Ayu Kristina, Siti Aminah","doi":"10.31539/costing.v7i1.6729","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6729","url":null,"abstract":"Technology that is growing rapidly, especially in the field of social media, provides many opportunities forbusiness people as a marketing medium for company products so that they can be recognized by the wider community, one of which is the TikTok application. The purpose of this study is to find out whether content marketing and online customer reviews on TikTok influence the purchasing decision of Garnier face wash products. The research sample consisted of UPN Veterans East Java students who have a TikTok account and havepurchased Garnier face wash, a total of 72 respondents, using a purposive sampling method. Data collection method used is a questionnaire. There were 72 respondents who were then analyzed using Partial Least Square (PLS). The results of this study indicate that content marketing has a positive influence on purchasing decisions and online customer reviews also have a positive influence on purchasing decisions.
 Keywords: Content Marketing; Online customer reviews; Buying decision.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875522","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 : 2023-08-18DOI: 10.31539/costing.v7i1.6685
Prima Dwi Hastuti, Kasmari Kasmari
This final project is the result of a research test of how much influence the work environment, work discipline and job satisfaction have on employee performance carried out at the Semarang City Health Office as an object. The research method is quantitative through distributing questionnaires which are filled in directly by employees who are referred to as primary data. The population is 200 Health Office employees who get 73 respondents after applying the purposive sampling method with the Slovin formula. The data analysis technique applies Multiple Linear Regression. From the results of testing the hypothesis on employee performance partially it is known that the work environment has a significant positive effect, while work discipline and job satisfaction have an effect but not significant. In improving employee performance, the company is expected to be able to improve the three aspects above so that workers feel more comfortable when completing a job and feel satisfied with the work that has been completed by giving awards or rewards to employees who get achievements. Thus the expertise of workers can increase as expected.
Keywords: Work Environment, Work Discipline, Job Satisfaction, Employee Performance
{"title":"Pengaruh Lingkungan Kerja, Disiplin Kerja, dan Kepuasan Kerja terhadap Kinerja Karyawan pada Dinas Kesehatan Kota Semarang","authors":"Prima Dwi Hastuti, Kasmari Kasmari","doi":"10.31539/costing.v7i1.6685","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6685","url":null,"abstract":"This final project is the result of a research test of how much influence the work environment, work discipline and job satisfaction have on employee performance carried out at the Semarang City Health Office as an object. The research method is quantitative through distributing questionnaires which are filled in directly by employees who are referred to as primary data. The population is 200 Health Office employees who get 73 respondents after applying the purposive sampling method with the Slovin formula. The data analysis technique applies Multiple Linear Regression. From the results of testing the hypothesis on employee performance partially it is known that the work environment has a significant positive effect, while work discipline and job satisfaction have an effect but not significant. In improving employee performance, the company is expected to be able to improve the three aspects above so that workers feel more comfortable when completing a job and feel satisfied with the work that has been completed by giving awards or rewards to employees who get achievements. Thus the expertise of workers can increase as expected.
 Keywords: Work Environment, Work Discipline, Job Satisfaction, Employee Performance
","PeriodicalId":500904,"journal":{"name":"Costing","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136214834","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 : 2023-08-17DOI: 10.31539/costing.v7i1.6629
Devi Agustini, Erry Sunarya, Nor Norisanti
In this study, the aim was to find out whether the implementation of company strategy and performance had an influence on competitive advantage for company provider operators. The research method used in this study is a quantitative method with a sample size of 31 respondents who are Managers, Supervisors and Admins at the Sukabumi Provider Operator Company, using a saturated sampling technique. In obtaining data generated by distributing research questionnaires to all samples with a total of 30 servers regarding strategic planning variables, company performance and competitive advantage, the measurement technique used is the Likert scale. Furthermore, testing of the data that has been obtained with various tests in order to answer the hypothesis in this study. The results in this study indicate that planning has a positive and significant influence between strategy on competitive advantage, and there is a positive and significant influence between company performance on competitive advantage and simultaneously with the implementation of strategic planning and company performance can increase the position of competitive advantage in Provider Company Operators. Sukabumi.
{"title":"Pengaruh Perencanaan Strategi Dan Kinerja Perusahaan Terhadap Keunggulan Bersaing Studi: Perusahaan Provider Operator Sukabumi","authors":"Devi Agustini, Erry Sunarya, Nor Norisanti","doi":"10.31539/costing.v7i1.6629","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6629","url":null,"abstract":"In this study, the aim was to find out whether the implementation of company strategy and performance had an influence on competitive advantage for company provider operators. The research method used in this study is a quantitative method with a sample size of 31 respondents who are Managers, Supervisors and Admins at the Sukabumi Provider Operator Company, using a saturated sampling technique. In obtaining data generated by distributing research questionnaires to all samples with a total of 30 servers regarding strategic planning variables, company performance and competitive advantage, the measurement technique used is the Likert scale. Furthermore, testing of the data that has been obtained with various tests in order to answer the hypothesis in this study. The results in this study indicate that planning has a positive and significant influence between strategy on competitive advantage, and there is a positive and significant influence between company performance on competitive advantage and simultaneously with the implementation of strategic planning and company performance can increase the position of competitive advantage in Provider Company Operators. Sukabumi.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"324 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337754","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 : 2023-08-17DOI: 10.31539/costing.v7i1.6689
Resti Juwita, Erry Sunarya, Dicky Jhoansyah
The purpose of this study was to determine the effect of market orientation and social media on competitive advantage. The method used in this research is descriptive, associative method with a quantitative approach. The sampling technique used in this study was Non Probability Sampling (purposive sampling) and saturated sampling (Census). The samples taken in this study were 36 MSME Food and Beverage companies in Sukabumi City. The data analysis technique used in this research is multiple correlation coefficient, determination coefficient test, simultaneous test (f test), multiple linear regression, and partial test (t test) to determine the extent of the influence of the two independent variables under study on the variable. dependent. The results showed that there was a positive and significant influence of the market orientation variable on competitive advantage of 0.907, and there was a positive and significant influence of the social media variable on the competitive advantage variable of 0.944. As well as the positive and significant influence of market orientation and social media in increasing competitive advantage by 0.930 or 90.3%, while the remaining 0.970 or 9.7% is influenced by various factors outside of this study. From these results it can be seen that market orientation variables and social media have a positive and significant effect in increasing competitive advantage, although the most dominant influence on competitive advantage is market orientation.
Keywords: Market Orientation, Social Media, Competitive Advantage
{"title":"Analisis Strategi Orientasi Pasar Dan Penggunaan Sosial Media Instagram Terhadap Keunggulan Bersaing","authors":"Resti Juwita, Erry Sunarya, Dicky Jhoansyah","doi":"10.31539/costing.v7i1.6689","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6689","url":null,"abstract":"The purpose of this study was to determine the effect of market orientation and social media on competitive advantage. The method used in this research is descriptive, associative method with a quantitative approach. The sampling technique used in this study was Non Probability Sampling (purposive sampling) and saturated sampling (Census). The samples taken in this study were 36 MSME Food and Beverage companies in Sukabumi City. The data analysis technique used in this research is multiple correlation coefficient, determination coefficient test, simultaneous test (f test), multiple linear regression, and partial test (t test) to determine the extent of the influence of the two independent variables under study on the variable. dependent. The results showed that there was a positive and significant influence of the market orientation variable on competitive advantage of 0.907, and there was a positive and significant influence of the social media variable on the competitive advantage variable of 0.944. As well as the positive and significant influence of market orientation and social media in increasing competitive advantage by 0.930 or 90.3%, while the remaining 0.970 or 9.7% is influenced by various factors outside of this study. From these results it can be seen that market orientation variables and social media have a positive and significant effect in increasing competitive advantage, although the most dominant influence on competitive advantage is market orientation.
 
 Keywords: Market Orientation, Social Media, Competitive Advantage","PeriodicalId":500904,"journal":{"name":"Costing","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337752","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 : 2023-08-17DOI: 10.31539/costing.v7i1.6919
Anis Magfiroh, Listyorini Wahyu Widati
Good profit quality reflects sustainable future earnings and represents the true financial performance of the company. This research aims to evaluate and study the impact of capital structure, profit growth, company size, and liquidity on profit quality in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The method used to select the sample is purposive sampling. A total of 35 consumer goods companies were chosen according to predetermined sample criteria. Multiple linear regression analysis was used to analyze the data and processed using IBM SPSS Statistics 22 software. The research results indicate that capital structure has a negative but insignificant impact on profit quality. Profit growth and company size have a positive but insignificant impact on profit quality. Additionally, liquidity has a negative and significant impact on profit quality. Keywords : Capital Structure, Profit Growth, Company Size, Liquidity, Earnings Quality
{"title":"Pengaruh Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sektor Industri Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2021","authors":"Anis Magfiroh, Listyorini Wahyu Widati","doi":"10.31539/costing.v7i1.6919","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6919","url":null,"abstract":"Good profit quality reflects sustainable future earnings and represents the true financial performance of the company. This research aims to evaluate and study the impact of capital structure, profit growth, company size, and liquidity on profit quality in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The method used to select the sample is purposive sampling. A total of 35 consumer goods companies were chosen according to predetermined sample criteria. Multiple linear regression analysis was used to analyze the data and processed using IBM SPSS Statistics 22 software. The research results indicate that capital structure has a negative but insignificant impact on profit quality. Profit growth and company size have a positive but insignificant impact on profit quality. Additionally, liquidity has a negative and significant impact on profit quality. \u0000 \u0000Keywords : Capital Structure, Profit Growth, Company Size, Liquidity, Earnings Quality","PeriodicalId":500904,"journal":{"name":"Costing","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337873","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 : 2023-08-17DOI: 10.31539/costing.v7i1.6549
Fadia Insyira, Sri Trisnaningsih
The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality.
Keywords: Integrity, Audit Quality, Competence, Knowledge
{"title":"Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya)","authors":"Fadia Insyira, Sri Trisnaningsih","doi":"10.31539/costing.v7i1.6549","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6549","url":null,"abstract":"The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality.
 Keywords: Integrity, Audit Quality, Competence, Knowledge","PeriodicalId":500904,"journal":{"name":"Costing","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337874","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 : 2023-08-17DOI: 10.31539/costing.v7i1.6224
Muhammad Ade Kurnia Harahap, Udi Iswadi, Muhammad Fatkhurohman Albashori, Wahyudiyono Wahyudiyono, Nelli Roza
This study aims to analyze the effectiveness of Job Design on Employee Engagement on Employee Performance by means of a literature study. The method used in this research is library research by reviewing some of the results of previous research sourced from domestic and international articles with the support of the Google Schoolars search engine and Mendeley reference analysis. From the results of an analysis of several human resource management literatures that specifically discuss job design and employee engagement on employee performance, all references to previous studies show that job design and employee engagement have a significant effect on employee performance. Job design determines the relationship between managers and employees as well as the relationship between the employees themselves. Because with a clear job design, employee engagement will emerge in employees which will later have an impact on their performance as seen by how employees are fully immersed in their work and organization that are connected both physically, emotionally and cognitively.
Keywords: Employee Engegement, Job Design, Employee Performance, Literature Study.
{"title":"Efektivitas Job Design Pada Employee Engegement Terhadap Kinerja Karyawan: Studi Literatur","authors":"Muhammad Ade Kurnia Harahap, Udi Iswadi, Muhammad Fatkhurohman Albashori, Wahyudiyono Wahyudiyono, Nelli Roza","doi":"10.31539/costing.v7i1.6224","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6224","url":null,"abstract":"This study aims to analyze the effectiveness of Job Design on Employee Engagement on Employee Performance by means of a literature study. The method used in this research is library research by reviewing some of the results of previous research sourced from domestic and international articles with the support of the Google Schoolars search engine and Mendeley reference analysis. From the results of an analysis of several human resource management literatures that specifically discuss job design and employee engagement on employee performance, all references to previous studies show that job design and employee engagement have a significant effect on employee performance. Job design determines the relationship between managers and employees as well as the relationship between the employees themselves. Because with a clear job design, employee engagement will emerge in employees which will later have an impact on their performance as seen by how employees are fully immersed in their work and organization that are connected both physically, emotionally and cognitively.
 Keywords: Employee Engegement, Job Design, Employee Performance, Literature Study.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337753","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 : 2023-08-17DOI: 10.31539/costing.v7i1.7071
Evelyn Tio Rizki Hutabarat, Anik Yuliati
This study aims to determine and analyze the effect of capital intensity, profitability, and leverage on tax avoidance in companies listed on the Indonesia Stock Exchange in the property and real estate sector during 2019-2021. The research method used is quantitative and uses research variables including "Capital Intensity" (X1), "Leverage" (X2), and "Tax Avoidance" (Y). The sample of companies using purposive sampling method in this study obtained 22 property and real estate companies during the 2019-2021 period. The research data used is secondary data with a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). This study has results that show, a) p-value capital intensity on tax avoidance 0.014 < 0.05; c) p-value leverage on tax avoidance 0.003 > 0.05. Conclusion, capital intensity and leverage can significantly affect the increase in tax avoidance in property and real estate sector companies.
Keywords: Tax Avoidance, Capital Intensity, Leverage, Property and Real Estate
{"title":"Pengaruh Capital Intensity Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2021","authors":"Evelyn Tio Rizki Hutabarat, Anik Yuliati","doi":"10.31539/costing.v7i1.7071","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7071","url":null,"abstract":"This study aims to determine and analyze the effect of capital intensity, profitability, and leverage on tax avoidance in companies listed on the Indonesia Stock Exchange in the property and real estate sector during 2019-2021. The research method used is quantitative and uses research variables including \"Capital Intensity\" (X1), \"Leverage\" (X2), and \"Tax Avoidance\" (Y). The sample of companies using purposive sampling method in this study obtained 22 property and real estate companies during the 2019-2021 period. The research data used is secondary data with a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). This study has results that show, a) p-value capital intensity on tax avoidance 0.014 < 0.05; c) p-value leverage on tax avoidance 0.003 > 0.05. Conclusion, capital intensity and leverage can significantly affect the increase in tax avoidance in property and real estate sector companies.
 Keywords: Tax Avoidance, Capital Intensity, Leverage, Property and Real Estate","PeriodicalId":500904,"journal":{"name":"Costing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136337872","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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