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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Atestasi : Jurnal Ilmiah Akuntansi
purwantoro purwantoro
Universitas Dian Nuswantoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DETERMINAN YANG MEMPENGARUHI KINERJA DOSEN DALAM PELAKSANAAN TRI DHARMA PERGURUAN TINGGI lilis setyowati; purwantoro purwantoro
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 1 (2020)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v17i1.2596

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi. Metode pengambilan sampel menggunakan teknik purposive sampling dan teknik analisis menggunakan uji regresi linier berganda. Penelitian ini dilakukan di salah satu universitas swasta di Semarang dengan jumlah sampel 63 responden. Hasil penelitian menunjukkan bahwa peningkatan kinerja dosen dipengaruhi oleh kompetensi profesional dan komitmen terhadap profesi, sedangkan motivasi kepemimpinan, pelatihan, sertifikasi pendidik, dan budaya organisasi tidak mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi.
Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity Purwantoro Purwantoro; Entot Suhartono; Dian Festiana H. S
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.860

Abstract

This study examines whether liquidity, profitability, leverage, company size, capital intensity, and inventory intensity influence companies' tax aggressiveness or tax avoidance. This research uses secondary data taken from the annual financial statements of food and beverage sector companies listed on the IDX during the 2019-2023 period. After going through the calculation and selection of samples, 17 companies were obtained during five observation periods. Hence, the sample of financial statements tested in this study was as many as 85 financial reports. The methods used are descriptive analysis, classical assumption test, multiple linear regression test, and model feasibility test. The results of this study show that liquidity, profitability, company size, and capital intensity affect corporate tax aggressiveness or tax avoidance. Leverage and inventory intensity do not influence tax aggressiveness or tax avoidance.
Co-Authors Dian Festiana H. S Entot Suhartono Lilis Setyowati