Rahmawati, Dwi Vina
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THE EFFECT OF EMPLOYEE ENGAGEMENT, ORGANIZATIONAL CULTURE AND EMOTIONAL INTELLIGENCE TO WARDS ORGANIZATIONAL COMMITMENT ON EMPLOYEES OF PT. PERKEBUNAN NUSANTARA IX KEBUN SEMUGIH Bagis, Fatmah; Irawati, Irawati; Rahmawati, Dwi Vina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2518

Abstract

This study is an analysis of the influence of employee involvement, organizational culture and emotional intelligence on organizational commitment at PT. Perkebunan Nusantara IX Kebun Semugih Pemalang. The population of this study were 143 employees with a sample of part of the employees of PT. Perkebunan Nusantara IX Kebun Semugih totaling 100 employees using purposive sampling technique and data obtained from respondents using a research instrument using a questionnaire. The research method used in this research is multiple regression analysis. The results showed that the variables of employee involvement, organizational culture and emotional intelligence simultaneously had a significant positive effect on organizational commitment. The results of the partial analysis test show that employee involvement has a significant positive effect on organizational commitment, organizational culture has a significant positive effect on organizational commitment and emotional intelligence has a significant negative effect on organizational commitment. Keywords: Employee Engagement, Organizational Culture, Emotional Intelligence and Organizational Commitment.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) Darmawan, Akhmad; Rimbawan, Bagas Akbar Dwi Pangestu; Rahmawati, Dwi Vina; Pratama, Bima Cinintya
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4864

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.