Kartika Hendra
Universitas Islam Batik Surakarta

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EFFECT OF FINANCIAL PERFORMANCE, AUDIT QUALITY, INDEPENDENT COMMISSIONER ON EFFECTIVE TAX RATE Titis Widya Yanti; Kartika Hendra; Yuli Chomsatu
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p44-52

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh keuangan, kualitas audit, komisaris independen terhadap tarif pajak efektif.Dengan menggunakan sampel 30 perusahaan real estat & properti yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2018 jumlah data 71 setelah mengumpulkan data outlayer.Metode yang digunakan adalah regresi linier berganda.Hasil analisis ini, variabel ukuran perusahaan tidak mempengaruhi tarif pajak efektif, leverage tidak mempengaruhi tarif pajak efektif, profitabilitas mempengaruhi tarif pajak efektif, rasio intensitas modal tidak mempengaruhi tarif pajak efektif, inventaris rasio modal meningkatkan tarif pajak efektif, kualitas audit meningkatkan tarif pajak efektif, komisaris independen mempengaruhi tarif pajak efektif.Berdasarkan uji koefisien determinasi (R2) sebesar 27.
Peran Mediasi Kepuasan Terhadap Loyalitas Pasien Rawat Jalan Ditinjau dari Service Quality  dan Brand Trust  pada Poliklinik Rumah Sakit Indriati Solo Baru Nuurannisa Pratiwi; Sarsono Sarsono; Kartika Hendra
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/gcqxfc90

Abstract

Research objectives, analyzing the influence of service quality and brand trust on patient loyalty mediated by satisfaction. Indriati Solo Baru Hospital Polyclinic was used as an object involving 80 outpatients as samples with a purposive sampling technique with the criteria of having visited at least 3 times. Data from all constructs were collected through questionnaires and data analysis techniques using path analysis. The conclusion after statistical testing proved the existence of a positive link between service quality and brand trust on patient satisfaction, then brand trust and satisfaction also influenced loyalty but service quality was not significant. Mediation testing proved that satisfaction played a role as a mediator in the influence of service quality on loyalty, but the role failed for brand trust