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Journal : Jurnal Bisnis dan Kewirausahaan

PENGARUH KOMITMEN ORGANISASI, PLURIFORM MOTIVASI DAN PARTISIPASI ANGGARAN PADA KINERJA MANAJERIAL PERUSAHAAN MANUFAKTUR DI JAWA TENGAH Hariyanti, Widi; Siddiq, Faiz Rahman
Jurnal Bisnis dan Kewirausahaan Vol 12 No 2 (2019): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.223 KB) | DOI: 10.31001/jbk.v12i2.1018

Abstract

This watchfulness was conducted to examine the effect organizational commitment, motivational pluriform, and budget participation on managerial performance, by using the unit analysis is manager who worked at the manufacturing company in Jawa Tengah. The sampling technique used is the purposive method, where the entire population sampled. Result from data processing, so can be taken conclusion as follows there positive influence and significant between variable organizational commitment, variable motivational pluriforn, and variable budget participation on managerial performance with significant and a significance value it can be concluded that the model is feasible research, and may explain the significant effect between variables organizational commitment, motivational pluriform, and budget participation are simultaneously on variable managerial performance. Result analysis of the coefficient determination indicates that the variables organizational commitment, motivational pluriform, and budget participation variation affecting the variable managerial performance.
Mengungkap Penghindaran Pajak Perbankan Dari Profitabilitas, Leverage, dan Ukuran Perusahaan Tri Atmojo, Virda Kunto; Sugiarti, Sugiarti; Siddiq, Faiz Rahman
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2607

Abstract

The aim of this research is to determine the influence of profitability, debt levels and company size on tax avoidance practices. This research is a type of quantitative research by conducting hypothesis testing. The research design uses associative research, namely to find out whether there is a relationship between two or more variables. The research population is all companies listed on the Indonesia Stock Exchange (BEI). The samples were taken from 10 banking companies taken using purposive sampling technique. The required data is obtained from the company website or from the Indonesian Directory Exchange (IDX). Data analysis techniques use classic assumption tests and multiple regression analysis, F test, R2 test, and t test. The research results show that: (1) Profitability (ROA) statistically has a negative effect on CETR. The higher the level of profitability, the lower the CETR (which means the higher the level of tax avoidance). (2) Leverage (DER) statistically has a negative effect on CETR. The higher the level of leverage, the lower the CETR (which means the higher the level of tax avoidance). (3) Company size has no effect on tax avoidance. Company size has no impact on tax avoidance activities.
Analisis Faktor-Faktor Yang Memengaruhi Kinerja Pegawai RSUD Grati Kabupaten Pasuruan Sabrina, Risqi Isnia; Hariyanti, Widi; Siddiq, Faiz Rahman
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2608

Abstract

The purpose of this research to analyze affecting factors of employee performance at Grati General Hospital Kabupaten Pasuruan. The analysis in this research uses independent variables were organizational commitment, organizational culture, motivasion, and work dicipline.The sample in this research were employees in every department at Grat General Hospital Kabupten Pasuruan. Data collection methods used a questionnaires. Data quality test in this research used the R2 test, F test, and T test. The result of this research indicate that variable organizational commitment, organizational culture, and motivation does not effect the employees performance while the variable work dicipline has a significant effect on employee performance.