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Anik Irawati
IIB Daarmajaya
Computer Science & IT Economics, Econometrics & Finance

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AGGRESSIVE TAX MEASURES ON BANKING : EXPLORATION OF CORPORATE RISK AND CORPORATE GOVERNANCE Anik Irawati; Marwana -
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

The aim of the study was to test empirically the aggressive tax meausers on banking: the exploration of corporate risk and corporate governance. The independent variables used in this research were the corporate risk, the number of board of directors, the independent directors and the audit committee, while the dependent variable in this study was the aggressive tax measure. The population in this study was all go public banking sector companies in the period of 2013-2015. The selection of the sample in this study used purposive sampling technique as many as 36 companies. The hypothesis was tested using multiple linear regression analysis with analysis tool SPSS version 20. The result of this study showed that the corporate risk and independent commissioners affected the aggressive tax measures. Meanwhile, the number of board of directors and the audit committee did not affect the aggressive tax measures.Keywords: Aggressive Tax, Corporate Risk, Corporate Governance, Board of Commissioners, Independent Commissioners and Audit Committee.
The Effect of Leadership Styles and Organizational Culture to Employee Performance Through Job Satisfaction as Intervening Variables (Case Study in IIB Darmajaya) Anik Irawati
Prosiding International conference on Information Technology and Business (ICITB) 2017: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 3
Publisher : Proceeding International Conference on Information Technology and Business

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This study aims to find evidence of the influence of leadership style and organizational culture to employee performance through job satisfaction as intervening variable. The sample in this research are employees of IIB Darmajaya that are 122 respondents. Data collection was done through the distribution of questionnaires to the respondents. This research uses Structural Equation Modeling (SEM) path analysis approach. The result of the test using path analysis shows that there are the influence of leadership style to work satisfaction, organizational culture affects to work satisfaction, the influence of leadership style to employee performance, organizational culture affects to employee performance, organizational culture has effect to employee performance, the influence of work satisfaction to employee performance. Based on the test results, they have positive effect to employees performance, from the highest to the lowest effect respectively that are work satisfaction, leadership style, and organizational culture. The results indicate that is needed to improve the leadership style in order to get high work satisfaction and good employee performance. In addition, it also needs to improve the organizational culture to improve high job satisfaction and good performance of employee. The results of this study can be used as material for the management in optimizing employee performance. Employee performance in this case includes organizational culture, leadership style and job satisfaction.Keywords : Leadership Style, Organizational Culture, Job Satisfaction and Employee Performance
Co-Authors Marwana -