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BOARD DIVERSITY AND INTELLECTUAL CAPITAL ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES Muhammad Pondrinal; Ronni Andri Wijaya; Yosi Yulia; Mayroza Wiska
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.114 KB) | DOI: 10.22216/jit.v16i3.1344

Abstract

This study aims to determine the analysis of the effect of board diversity and intellectual capital on firm value with profitability as the case study intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was taken by purposive sampling method on manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The number of samples used as many as 33 companies. The method of analysis of this research is to use the method of path analysis and hypothesis testing.The results of this study indicate that partially the effect of board diversity and intellectual capital has a significant positive effect on profitability, board diversity and intellectual capital have a positive and significant effect on firm value, while profitability has no significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 years. In direct and indirect influence it is stated that board diversity has a significant effect on firm value mediated by profitability as an intervening variable and intellectual capital has a significant effect on firm value mediated by profitability as an intervening variable in manufacturing companies on the Indonesia Stock Exchange in the 2016-2020 period
Tindakan Penghindaran Pajak melalui Thin Capitalization, Profitabilitas dan Komponen Rugi Fiskal dengan Ukuran Perusahaan sebagai Variabel Moderasi Fadhil Albukhairi Yandra; Anatia Agusti; Ronni Andri Wijaya
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1447

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization, profitabilitas dan kompensasi rugi kerja terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Dalam penentuan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dan metode analisis yang digunakan adalah analisis statistic deskriptif dan Metoderated Regression Analysis (RMA). Hasil penelitian menunjukkan bahwa secara parsial thin capitalization tidak berpengaruh signifikan terhadap penghindaran pajak. Secara parsial profitabilitas berpengaruh negative dan signifikan terhadap penghindaran pajak. Secara parsial kompensasi rugi fiscal tidak berpengaruh signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi. Secara parsial profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi. Secara parsial kompensasi rugi fiscal tidak berpengaruh signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi. Secara simultan thin capitalization, profitabilitas dan kompensasi rugi fiscal berpengaruh positif dan signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi.
PENGARUH TINGKAT QUALITY OF WORK LIFE (QWL), DAN KNOWLEDGE MANAGEMENT TERHADAP ORGANIZING CITIZENSHIP BEHAVIOR (OCB) DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. GRAINDO MEDIATAMA Nofsri Suriyana; Ronni Andri Wijaya; Vicky Brama Kumbara
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 1 No. 2 (2020): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni 2020 - November 2020)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v1i2.320

Abstract

Penelitian ini bertujuan untuk menganilis dan mengestimasi Pengaruh Tingkat Quality Of Work Life (QWL), dan Knowledge Management Terhadap Organizing Citizenship Behavior (OCB) dengan Kepuasan Kerja Sebagai Variabel Intervening Pada PT. Graindo Mediatama Barat. Teknik pemilihan sampel menggunakan random sampling dan diperoleh sebanyak 34 responden yaitu karyawan PT. Graindo Mediatama Padang. Teknik analisis data menggunakan analisis regresi berganda menggunakan SPSS 21.0. Berdasarkan hasil uji hipotesis secara parsial dapat disimpulkan bahwa Quality of Work Life (QWL) tidak berpengaruh terhadap Organisational Citizenship Behaviour. Knowledge Management secara parsial berpengaruh positif dan signifikan terhadap Organisational Citizenship Behaviour. Quality of Work Life (QWL), dan Knowledge Management secara simultan berpengaruh positif dan signifikan terhadap Organisational Citizenship Behaviour. Quality of Work Life (QWL) tidak berpengaruh terhadap Organisational Citizenship Behaviour melaui Kepuasan Kerja. Knowledge Management secara parsial berpengaruh positif dan signifikan terhadap Organisational Citizenship Behaviour melaui Kepuasan Kerja. Dan Kepuasan Kerja secara parsial berpengaruh positif dan signifikan terhadap Organisational Citizenship Behaviour pada PT. Graindo Mediatama Padang.
PENGARUH SELF ESTEEM DAN SELF EFFICACY TERHADAP KINERJA KARYAWAN MELALUI KOMITMEN KERJA SEBAGAI VARIABEL INTERVENING PADA KANTOR DINAS PENDIDIKAN SAWAHLUNTO Alfindo Febrian; Ronni Andri Wijaya; Selvi Yona Sari
Management Studies and Business journal Vol. 1 No. 1 (2024): Vol. 1 No. 1 January 2024
Publisher : Yayasan Tri Edukasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63462/6emzp521

Abstract

This research aims to determine and attempt to analyze the influence of self-esteem and self-efficacy on employee performance through work commitment as an intervening variable at the Sawahlunto Education Office. This research is a Structural Equation Modeling (SEM) model with the SmartPLS 3.0 analysis tool. The population and sample of this research are employees of the Sawahlunto Education Office. The research results found that there is an influence between Self Esteem and Work Commitment. There is no influence between Self Efficacy and Work Commitment. There is no influence between Self Esteem on Employee Performance. There is no influence between Self Efficacy on Employee Performance. There is a relationship between Work Commitment and Employee Performance. Work Commitment mediates Self Esteem on Employee Performance. Work Commitment does not mediate Self Efficacy on Employee Performance.