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All Journal JMBA (Jurnal Manajemen dan Bisnis asmi) Akuntansi dan Teknologi Informasi
Upita Sari
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Economics, Econometrics & Finance Social Sciences

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Analisis technology acceptance model (tam) terhadap penggunaan human resources management system (hrms) pada pt. agung raya Upita Sari
JMBA Jurnal Manajemen dan Bisnis Vol 3 No 1 (2017): MARET 2017
Publisher : Institut Bisnis dan Multimedia asmi

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Abstract

Tujuan Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh persepsi karyawan pengguna HRMS di PT. Agung Raya terhadap sikap dan penggunaan HRMS. Sampel yang diambil sejumlah 60 karyawan pengguna HRMS. Dalam pengambilan sampelnya dengan menggunkan non probability sampling, tepatnya dengan pusposive sampling dengan kriteria karyawan pengguna HRMS dan yang telah menggunakan HRMS minimal 1 kali. Teknik analisis yang digunakan adalah regresi linier berganda dalam membuktikan variabel mediasinya dengan menggunakan alat bantu SPSS Versi 20.0 dan Microsoft Excel 2007. Berdasarkan pengujian dan hasil analisis data serta pembahasan hasil analisis data (pembuktian hipotesis) disimpulkan bahwa Perceived Ease of Use berpengaruh negatif terhadap Attitude Toward Using dengan nilai thitung 0,311 lebih kecil dari ttabel 1,67155. Perceived Usefullness berpengaruh positif terhadap Attitude Toward Using dengan nilai thitung 4,384 lebih besar dari ttabel 1,67155.
Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate Upita Sari; Sekar Mayangsari
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7131

Abstract

Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector. Methods – A quantitative approach was utilized, employing an explanatory research strategy and purposive sampling technique. The sample population consisted of 41 companies, with data sourced from their annual financial reports. The data analysis included multiple linear regression, classical assumption testing, hypothesis testing using t-tests, and the coefficient of determination; SPSS statistical tools facilitated this analysis. Findings – The study found that thin capitalization, intellectual capital, and the role of independent commissioners significantly influence company performance and corporate tax avoidance, highlighting the importance of this research in the manufacturing sector. Implications - These findings have practical implications for company management. They suggest that intellectual capital can be an effective tool for managing effective tax rates, while the role of independent commissioners warrants careful evaluation. Conversely, thin capitalization appears to have minimal impact on effective tax rates. Originality – This research underscores the need to assess the effectiveness of independent commissioners in ensuring tax efficiency for consumer goods companies, as well as the necessity of protecting intellectual capital. This highlights the originality and significance of the study in the manufacturing field.
Co-Authors Sekar Mayangsari