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PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN KOMPENSASI RUGI FISKAL, KEPEMILIKAN INSTITUSIONAL, DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2015) Fadila, Melisa; ', M. Rasuli; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze the influence of return on asset, leverage, company size, compensation tax losses, institutional ownership and political connections to tax avoidance. The populations in this research are manufacturing companies listed on the Indonesia stock exchange in 2011-2015. Sampling was done using purposive sampling method, based on data collection there are 44 manufacturing companies with 220 observations during five years. Analysis data method that is used on this research is multiple regressions using SPSS version 19.0. The result showed that return on asset have influence to tax avoidance, with t-count 4.257, t-table 1.971 and significance 0.05. Leverage have not influence to tax avoidance,with t-count 0.091, t-table 1.971 and significance 0.928. Company size has influence to tax avoidance, with t-count 2.505, t-table 1.971 and significance 0.05. Compensation tax losses have influence to tax avoidance, with t-count 3.965, t-table 1.971 and significance 0.05. Institutional ownership has influence to tax avoidance, with t-count 2.028, t-table 1.971 and significance 0.05. Political connections have not influence to tax avoidance, with t-count 1.461, t-table 1.971 and significance 0.145.Keyword : Tax Avoidance, ROA, Company Size, Compensation tax Losses, and Political Connections.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, KEPUASAN KERJA, JOB-RELEVANT INFORMATION DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PERHOTELAN DI PROVINSI RIAU Apriansyah, Ginanjar; ', Zirman; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was conducted to analyze the Effects of budgetary participation, organizational commitment, job satisfaction, job-relevant information and organizational culture on managerial performance. The population of this study is that there are hotel services firm in the province of Riau. The methods used to collect primary data through a survey method. Data research conducted using a survey method by distributing.36 hotel managers who meet the criteria as a sample. This hypothesis was tested using multiple regression. The results of this study indicate that the variable budget participation, job satisfaction, and job-relevant information had no significant effect on the performance manajerial.variabel organizational commitment and organizational culture influence on managerial performance.Keywords: budget participation, Organizational Commitment, Job Satisfaction, job-relevant information, organizational culture, managerial performance
The Influence of Measures Supervision on Performance of the Internal Auditors to Work Motivation as an Intervening Variable (Studies in Riau Province Representative BPKP) Ayu Januar, Halimah Fahmy; Anugerah, Rita; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine how actions influence the performance of the internalauditor supervision through work motivation. The population of this study is that the internal auditors work in BPKP Representative Office of Riau Province. Total respondents in this study is 74 respondents (64.3%). Methods of data collection in this study is the use of survey method and deliver directly by sending a questionnaire to 115 pieces staffing subsection BPKP Representative Riau Province. The method of data analysis used in this study is to use the technique of path analysis (path analysis) is similar to multiple regression analysis yet done gradually with the help of software SPSS version 17.0. The results of this study indicate that the act of supervision and motivation direct and significant impact on the performance of the internal auditors. The results of this study also showed that motivation does not work mediate the relationship between measures of supervision with the performance of internal auditors.Keyword : Measures Supervision, Work Motivation and Performance of the Internal Auditors