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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Manajemen dan Akuntansi
Cahyo Utomo, Cahyo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS ANTESEDEN PERILAKU NIAT MEMBELI PELANGGAN PADA KFC SOLO SQUARE Utomo, Cahyo
Riset Manajemen & Akuntansi Vol 5, No 9 (2014): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

The purpose of this study was to examine the role of the influence of the quality of the physical environment, quality of food, quality of service, restaurant image, perceived value and customer satisfaction on behavioral intentions of buying customers. Specifically, this study wanted to test whether the quality of the physical environment, quality of food, quality of service, restaurant image, perceived value and customer satisfaction mempuyai important role in shaping customer buying intentions at KFC Solo Square. Survey methods used to collect the data. In this study, the sample consisted of 200 people who want to repurhase into KFC Solo Square. Purposively selected engineering methods make it easier to get a sample. Reliability and validity tests were conducted to test the quality of the data. The statistical method is selected for each SEM (structural equation model) is used to describe the relationship between the observed variables. The results showed that quality physical environment no significant effect on restaurant image, quality physical environment, food quality, and service quality no significant effect on perceived value, restaurant image a significant effect on the perceived value, perceived value significant effect on consumers satisfaction, and consumers satisfaction significantly behavioral intentions towards customers.
TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX Jati, Ahmad Waluya; Ulum, Ihyaul; Utomo, Cahyo
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.164 KB) | DOI: 10.22219/jrak.v9i2.8916

Abstract

ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financial performance indicators are ROA, DAR, and DPR. Corporate governance is proxied with the percentage of attendance of the board of directors, board of commissioners and audit committee, the proportion of independent commissioners, and managerial ownership. Tax avoidance as a dependent variable is measured by effective tax rate (ETR). This research was conducted on companies incorporated in the Jakarta’s Islamic Index 2016. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 26 companies. Data in this study were analyzed with SEM-PLS. The results of this study indicate that the financial performance and corporate governance has an effect on tax avoidance. 
Co-Authors Ahmad Waluya Jati Ihyaul Ulum