J. Manajemen, A. Hamdani, R. Ervin, Agung Priambodo
Employee performance is an important thing that needs to be considered because it has an important role in the success of a company. Employee performance is not only influenced by individual abilities, but also by motivational factors, compensation and job satisfaction. This research aims to analyze the direct influence of motivation, compensation and job satisfaction on employee performance at PT Biofarma (Persero), the influence of motivation on employee performance at PT Biofarma (Persero) through job satisfaction, and the influence of compensation on employee performance at PT Biofarma (Persero) through job satisfaction. The type of research used is quantitative research, with a sample size of 202 respondents. Data collection uses a questionnaire distributed via Google Form. The data processing method uses path analysis with SPSS 22.0 and Sobel Test. The research results show; motivation has a significant effect on employee performance, compensation has no significant effect on employee performance, motivation has a significant effect on employee performance through job satisfaction, compensation has a significant effect on employee performance through job satisfaction, and job satisfaction has a significant effect on employee performance at PT Biofarma (Persero)
{"title":"Influence of Motivation and Compensation on Employee Performance through Job Satisfaction at PT Biofarma (Persero)","authors":"J. Manajemen, A. Hamdani, R. Ervin, Agung Priambodo","doi":"10.56457/jimk.v12i1.524","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.524","url":null,"abstract":"Employee performance is an important thing that needs to be considered because it has an important role in the success of a company. Employee performance is not only influenced by individual abilities, but also by motivational factors, compensation and job satisfaction. This research aims to analyze the direct influence of motivation, compensation and job satisfaction on employee performance at PT Biofarma (Persero), the influence of motivation on employee performance at PT Biofarma (Persero) through job satisfaction, and the influence of compensation on employee performance at PT Biofarma (Persero) through job satisfaction. The type of research used is quantitative research, with a sample size of 202 respondents. Data collection uses a questionnaire distributed via Google Form. The data processing method uses path analysis with SPSS 22.0 and Sobel Test. The research results show; motivation has a significant effect on employee performance, compensation has no significant effect on employee performance, motivation has a significant effect on employee performance through job satisfaction, compensation has a significant effect on employee performance through job satisfaction, and job satisfaction has a significant effect on employee performance at PT Biofarma (Persero)","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"8 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141336333","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}
Indra Setiawan, Hamzah Muhammad Mardi Putra, Anna Wulandari
The importance of improving marketing performance in the automotive industry is needed in order to compete, along with technological developments, changing consumer trends, and environmental challenges. In line with technological developments and changes in consumer behavior, automotive companies need to continuously monitor and measure the effectiveness of marketing strategies. This research was conducted at PT. Dano Jaya plast Indonesia which is located at Jl. Science Timur 3 Blok B5B5, Jayamukti. Central Cikarang. Bekasi. West Java. The sample used in this study was 86 people with cluster sampling method. Data analysis was carried out using the Partial Least Square (PLS) method using Smart PLS software version 3.0. The result of this study is that market orientation and entrepreneurial orientation have a positive and significant effect on marketing performance and specific marketing capabilities can mediate market orientation and entrepreneurial orientation to marketing performance
{"title":"The Influence of Market Orientation and Entrepreneurial Orientation on Marketing Performance Mediated By Specific Marketing Capabilities at PT. Dano Jaya Plast Indonesia","authors":"Indra Setiawan, Hamzah Muhammad Mardi Putra, Anna Wulandari","doi":"10.56457/jimk.v12i1.515","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.515","url":null,"abstract":"The importance of improving marketing performance in the automotive industry is needed in order to compete, along with technological developments, changing consumer trends, and environmental challenges. In line with technological developments and changes in consumer behavior, automotive companies need to continuously monitor and measure the effectiveness of marketing strategies. This research was conducted at PT. Dano Jaya plast Indonesia which is located at Jl. Science Timur 3 Blok B5B5, Jayamukti. Central Cikarang. Bekasi. West Java. The sample used in this study was 86 people with cluster sampling method. Data analysis was carried out using the Partial Least Square (PLS) method using Smart PLS software version 3.0. The result of this study is that market orientation and entrepreneurial orientation have a positive and significant effect on marketing performance and specific marketing capabilities can mediate market orientation and entrepreneurial orientation to marketing performance","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"25 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141335966","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 delves into the realm of leadership within Indonesian non-profit organizations, recognizing the critical role it plays in influencing employee motivation. Against the backdrop of Indonesia's diverse and dynamic non-profit sector, characterized by its unique challenges and opportunities, this research seeks to explore the multifaceted relationship between leadership styles and the motivation levels of employees. The primary aim is to shed light on how different leadership approaches are perceived and practiced within this context, and their subsequent impact on employee motivation. To achieve this, a qualitative research methodology is employed, involving in-depth interviews, focus groups, and content analysis of relevant documents. Through a purposive sampling strategy, leaders and employees from a diverse range of Indonesian non-profit organizations are engaged in open discussions, providing rich insights into their experiences and perceptions. The findings reveal that leadership styles encompass a spectrum ranging from transformational to transactional, with varying implications for employee motivation. Transformational leadership is found to foster a culture of inspiration, intrinsic motivation, and commitment among employees, whereas transactional leadership tends to rely on extrinsic rewards and compliance. These findings offer valuable insights for non-profit organizations in Indonesia, aiding them in making informed decisions regarding leadership practices to enhance employee motivation and, consequently, organizational effectiveness.
{"title":"A Qualitative Examination of Leadership Styles and Their Impact on Employee Motivation in Indonesian Non-Profit Organizations","authors":"Hamsinah Hamsinah","doi":"10.56457/jimk.v12i1.547","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.547","url":null,"abstract":"This study delves into the realm of leadership within Indonesian non-profit organizations, recognizing the critical role it plays in influencing employee motivation. Against the backdrop of Indonesia's diverse and dynamic non-profit sector, characterized by its unique challenges and opportunities, this research seeks to explore the multifaceted relationship between leadership styles and the motivation levels of employees. The primary aim is to shed light on how different leadership approaches are perceived and practiced within this context, and their subsequent impact on employee motivation. To achieve this, a qualitative research methodology is employed, involving in-depth interviews, focus groups, and content analysis of relevant documents. Through a purposive sampling strategy, leaders and employees from a diverse range of Indonesian non-profit organizations are engaged in open discussions, providing rich insights into their experiences and perceptions. The findings reveal that leadership styles encompass a spectrum ranging from transformational to transactional, with varying implications for employee motivation. Transformational leadership is found to foster a culture of inspiration, intrinsic motivation, and commitment among employees, whereas transactional leadership tends to rely on extrinsic rewards and compliance. These findings offer valuable insights for non-profit organizations in Indonesia, aiding them in making informed decisions regarding leadership practices to enhance employee motivation and, consequently, organizational effectiveness.","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"21 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141342964","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}
{"title":"The Influence of Work Discipline, Competency and Physical Work Environment on The Performance of ASN Employees with Job Satisfaction as an Intervening Variable","authors":"Umar Ali Lessy Lessy, Made Adnyana","doi":"10.56457/jimk.v12i1.518","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.518","url":null,"abstract":"<jats:p>-</jats:p>","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141350491","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}
The purpose of this study are factors that inhibit the role of Islamic banking in achieving SDGs1 (No Poverty) as a sustainable development goal in the city of Bukittinggi, West Sumatra. This research methodused is the application of the Delphi method which aims to obtain the agreement of experts who have high reliability values through a series of questionnaires accompanied by feedback on the agreement. The Delphi method will be related to expert opinions with the aim of agreement with experts who have high reliability on mastery of learning design and ecoliteracy skills through a series of questionnaires accompanied by feedback on the agreement. The results of this studyare known that the factors that inhibit the role of Islamic banking in achieving SDGs1 (no poverty) as a sustainable development goal stakeholders do not agree with the Demographic Culture factor because people know the existence of Indonesian sharia bank BSI Bukittinggi City has strong legal force. For the SME factor, all stakeholder respondents did not agree with the Hobby factor because many hobby factors did not provide a background for MSE Pekaku Bukittinggi City but as an economic added value. Therefore, a consensus was obtained that in BSI Bukittinggi City, namely the Demographic Culture factor and in SMEs, the hobby factor is not used because these factors are not 86 influential in the development of SDGs1 (no poverty) achievement centers as public spaces in the research area.
{"title":"Obstacling Factors the Role of Sharia Banking in Achieving SDGS1 (No Poverty) as a Sustainable Development Goal","authors":"Sandra Dewi, Yaswirman Yaswirman, Rudi Febriamansyah, Henmaidi Henmaidi","doi":"10.56457/jimk.v12i1.512","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.512","url":null,"abstract":"The purpose of this study are factors that inhibit the role of Islamic banking in achieving SDGs1 (No Poverty) as a sustainable development goal in the city of Bukittinggi, West Sumatra. This research methodused is the application of the Delphi method which aims to obtain the agreement of experts who have high reliability values through a series of questionnaires accompanied by feedback on the agreement. The Delphi method will be related to expert opinions with the aim of agreement with experts who have high reliability on mastery of learning design and ecoliteracy skills through a series of questionnaires accompanied by feedback on the agreement. The results of this studyare known that the factors that inhibit the role of Islamic banking in achieving SDGs1 (no poverty) as a sustainable development goal stakeholders do not agree with the Demographic Culture factor because people know the existence of Indonesian sharia bank BSI Bukittinggi City has strong legal force. For the SME factor, all stakeholder respondents did not agree with the Hobby factor because many hobby factors did not provide a background for MSE Pekaku Bukittinggi City but as an economic added value. Therefore, a consensus was obtained that in BSI Bukittinggi City, namely the Demographic Culture factor and in SMEs, the hobby factor is not used because these factors are not 86 influential in the development of SDGs1 (no poverty) achievement centers as public spaces in the research area.","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"5 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141354183","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}
Millennial workers have the characteristic of not feeling tied to their work and this can have an impact on the organizations/companies that employ them. This research aims to determine the magnitude of the influence that learning agility has on work engagement through the mediation of psychological empowerment and resilience. This research uses a quantitative causality design. The respondents were 100 millennial workers born between 1981 and 1996. Sampling was carried out using convenience sampling. Data collection was carried out via Google form which was distributed to the worker community via social media Facebook, Linkedin and Whatsapp. The results of this research found that learning agility has no direct effect on work engagement of millennial workers. Psychological empowerment and mediating resilience are some of the effects of learning agility on work engagement. This research contributes to efforts to increase work engagement in millennial generation workers through factors such as learning agility, psychological empowerment and resilience.
{"title":"The Impact of Learning Agility on Work Engagement is Mediated by Psychological Empowerment and Resilience in Millennial Workers","authors":"Didi Sutardi, Dewiana Novitasari","doi":"10.56457/jimk.v12i1.508","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.508","url":null,"abstract":"Millennial workers have the characteristic of not feeling tied to their work and this can have an impact on the organizations/companies that employ them. This research aims to determine the magnitude of the influence that learning agility has on work engagement through the mediation of psychological empowerment and resilience. This research uses a quantitative causality design. The respondents were 100 millennial workers born between 1981 and 1996. Sampling was carried out using convenience sampling. Data collection was carried out via Google form which was distributed to the worker community via social media Facebook, Linkedin and Whatsapp. The results of this research found that learning agility has no direct effect on work engagement of millennial workers. Psychological empowerment and mediating resilience are some of the effects of learning agility on work engagement. This research contributes to efforts to increase work engagement in millennial generation workers through factors such as learning agility, psychological empowerment and resilience.","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"47 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141355284","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}
The presence of threads has enhanced users' ability to share stories, information and views in greater detail and effectively in the online world. Social media platforms allow users to interact, share content, and connect online. Therefore, the purpose of this research is to create a Social Network Analysis (SNA) network visualization and categorize the data to contribute to the understanding of user interaction on this platform. The research method in this study is the Social Network Analysis (SNA) approach to analyze the relationship between individuals in social networks. The results show that user participation in the Threads platform has a significant positive impact. The data shows a high level of participation, providing an understanding of user engagement in various topics. Social network analysis revealed characteristics of user interactions, such as the number of nodes, average connectedness, and relationship complexity. In addition, word categories and network visualizations provide insights into relationship patterns and topics in conversations.
{"title":"Social Network Analysis: Understanding User Behavior in Threads","authors":"Diana Wahyu Lestari, Rita Ambarwati","doi":"10.56457/jimk.v12i1.505","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.505","url":null,"abstract":"The presence of threads has enhanced users' ability to share stories, information and views in greater detail and effectively in the online world. Social media platforms allow users to interact, share content, and connect online. Therefore, the purpose of this research is to create a Social Network Analysis (SNA) network visualization and categorize the data to contribute to the understanding of user interaction on this platform. The research method in this study is the Social Network Analysis (SNA) approach to analyze the relationship between individuals in social networks. The results show that user participation in the Threads platform has a significant positive impact. The data shows a high level of participation, providing an understanding of user engagement in various topics. Social network analysis revealed characteristics of user interactions, such as the number of nodes, average connectedness, and relationship complexity. In addition, word categories and network visualizations provide insights into relationship patterns and topics in conversations.","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"34 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141355368","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}
The researcher took the title Analysis of the Influence of Organizational Culture, Transformational Leadership Style, and Career Development on Employee Performance with Job Satisfaction as an Intervening Variable at the Depok City KPU Office in 2023. The sample size was 150 respondents. The analysis method used is quantitative using SmartPLS. The results showed 1) Organizational Culture, Transformational Leadership Style and Career Development have a positive and significant effect on Job Satisfaction; 2) Organizational Culture and Career Development have a positive and insignificant effect on Employee Performance; 3) Transformational Leadership Style and Job Satisfaction have a positive and significant effect on Employee Performance; 4) Job Satisfaction successfully mediates positively and significantly the influence of Organizational Culture, Transformational Leadership Style and Career Development on Employee Performance.
{"title":"Analysis of the Influence of Organizational Culture, Transformational Leadership Style, and Career Development on Employee Performance with Job Satisfaction as an Intervening Variable at the Depok City Kpu Office in 2023","authors":"Nur Siti Hasanah, Suryono Efendi","doi":"10.56457/jimk.v12i1.520","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.520","url":null,"abstract":"The researcher took the title Analysis of the Influence of Organizational Culture, Transformational Leadership Style, and Career Development on Employee Performance with Job Satisfaction as an Intervening Variable at the Depok City KPU Office in 2023. The sample size was 150 respondents. The analysis method used is quantitative using SmartPLS. The results showed 1) Organizational Culture, Transformational Leadership Style and Career Development have a positive and significant effect on Job Satisfaction; 2) Organizational Culture and Career Development have a positive and insignificant effect on Employee Performance; 3) Transformational Leadership Style and Job Satisfaction have a positive and significant effect on Employee Performance; 4) Job Satisfaction successfully mediates positively and significantly the influence of Organizational Culture, Transformational Leadership Style and Career Development on Employee Performance.","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141363358","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 paper aims to examine whether proactive personality and career adaptability can predict work engagement and in-role performance through the utilization of job crafting behaviors, which have been analyzed using Partial Least Squares Structural Equation Modeling (PLS SEM). The study postulated that employees demonstrating proactive personality and career adaptability are more likely to actively shape their roles to enhance their engagement and performance. By integrating findings from prior research, an overarching model has been developed that can be utilized to cultivate work engagement and enhance in-role performance within contemporary workplaces. Data were collected from a sample of 180 millennial employees working in various organizations. The findings revealed that employees possessing proactive personality and career adaptability were most inclined to engage in job crafting, which in turn positively influenced their work engagement and performance. The majority of the results provided support for the hypothesized relationships. Job crafting was identified as a full mediator between career adaptability and work engagement, while the direct relationship between career adaptability and work engagement was not found to be statistically significant.
{"title":"Impact of Proactive Personality and Career Adaptability on In-Role Performance through Job Crafting and Work Engagement in Indonesian Millennial Generation","authors":"Lidana Ega Nerissa, Riani Rachmawati","doi":"10.56457/jimk.v12i1.519","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.519","url":null,"abstract":"This paper aims to examine whether proactive personality and career adaptability can predict work engagement and in-role performance through the utilization of job crafting behaviors, which have been analyzed using Partial Least Squares Structural Equation Modeling (PLS SEM). The study postulated that employees demonstrating proactive personality and career adaptability are more likely to actively shape their roles to enhance their engagement and performance. By integrating findings from prior research, an overarching model has been developed that can be utilized to cultivate work engagement and enhance in-role performance within contemporary workplaces. Data were collected from a sample of 180 millennial employees working in various organizations. The findings revealed that employees possessing proactive personality and career adaptability were most inclined to engage in job crafting, which in turn positively influenced their work engagement and performance. The majority of the results provided support for the hypothesized relationships. Job crafting was identified as a full mediator between career adaptability and work engagement, while the direct relationship between career adaptability and work engagement was not found to be statistically significant.","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141363718","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}
The aim of this research is to explore how profitability and liquidity influence tax aggressiveness, by considering the role of good corporate governance as a moderating factor. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The research methodology used uses quantitative methods. The population in this study were 193 manufacturing companies registered on the IDX. The sample used was 316 samples from the results of 79 companies multiplied by four years of financial reports selected using the purposive sampling method. Next, the collected data was analyzed using the SPSS program for multiple linear regression. The significance level used to test the hypothesis is 5%. The research results show that liquidity and profitability have a positive impact on tax aggressiveness. In addition, it was revealed that good corporate governance weakens the influence of profitability on tax aggressiveness, although it does not succeed in moderating the influence of liquidity on tax aggressiveness.
{"title":"The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable","authors":"Yhoga Heru Pratama, Antonius Rizky","doi":"10.56457/jimk.v12i1.498","DOIUrl":"https://doi.org/10.56457/jimk.v12i1.498","url":null,"abstract":"The aim of this research is to explore how profitability and liquidity influence tax aggressiveness, by considering the role of good corporate governance as a moderating factor. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The research methodology used uses quantitative methods. The population in this study were 193 manufacturing companies registered on the IDX. The sample used was 316 samples from the results of 79 companies multiplied by four years of financial reports selected using the purposive sampling method. Next, the collected data was analyzed using the SPSS program for multiple linear regression. The significance level used to test the hypothesis is 5%. The research results show that liquidity and profitability have a positive impact on tax aggressiveness. In addition, it was revealed that good corporate governance weakens the influence of profitability on tax aggressiveness, although it does not succeed in moderating the influence of liquidity on tax aggressiveness.","PeriodicalId":507196,"journal":{"name":"Kontigensi : Jurnal Ilmiah Manajemen","volume":"88 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141377295","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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