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All Journal Owner : Riset dan Jurnal Akuntansi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Community Engagement and Emergence Journal (CEEJ) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Akuntansi Prima International Journal Of Economics Social And Technology Jurnal Audit dan Perpajakan Jurnal Manajemen Dan Akuntansi Medan
Teng, Sauh Hwee
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Akuntansi Prima

 1 
PERANAN DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PADA PT PLN PEMBANGUNAN SUMATERA UTARA LIAM, WI; Teng, Sauh Hwee
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4454

Abstract

PT PLN Pembangkitan Sumatera Utara Medan, by reason of the selection of research objects due to the decreased employee performance in the company. Employee performance is a condition that indicates whether or not the employee is doing the work. This decrease in performance can be caused by work discipline and career development which is less suitable with the background of education level as well as position in work resulting in the occurrence of errors and boredom in work, the employee who often use the absent as a reason for saturation in the work so that violation of company regulations . The theory used in this research is Human Resource Management. This study aims to analyze how the influence of work discipline and career development of employees at PT PLN Pembangkitan Sumatera Utara. The research method used is descriptive quantitative with the nature of the research is explanatory. The analytical method used is multiple regression with the population used as many as 154 employees. Determination of sample used is sample saturated with amount of sample 154 employees and 30 employees of branch of PT PLN Sektor Pembangkitan Medan for validity test. The results showed that work discipline and career development simultaneously and partially significant effect on employee performance at PT PLN Pembangkitan Sumatera Utara and the coefficient of determination is 71%. So it can be concluded in this study that the work discipline and career development simultaneously and partially significant effect on employee performance at PT PLN Pembangkitan North Sumatra.
PENGARUH LEVERAGE, PROFITABILITAS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Howard, Verlyn; Siagian, Yosie Mei Four Tami; Teng, Sauh Hwee; Piter, Jhon; Sitorus, Paskah Ria
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4989

Abstract

This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research. Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance
Co-Authors Anggono Anggono, Anggono Ari Irawan Astuty, Fuji Aurelia, Felicia Banurea, Wina Marliana Beatrice, Angela Corinna Wongsosudono Dini, Siti Hantono Hantono, Hantono Howard, Verlyn LIAM, WI Lubis, Dwi Ananda Nasution, Siti Aisyah Nazmi, Hendra Piter, Jhon Saputra, Ahmad Siagian, Yosie Mei Four Tami Simanjuntak, Charin Lorenia Juniarti Sinaga, Annisa Nauli Siregar, Melinda Siregar, Ratu Theofila Sisilia, Mariska Sitorus, Paskah Ria Solin, Yosefa Pebe Karina Tarwiyah, Tarwiyah