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All Journal International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC)
Rasinta Ria Ginting
Department of Economics, Universitas Prima Indonesia, Medan, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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The Effect Of Tax Avoidance, Company Size And Assets Structure On Capital Structure With Return On Equity As A Mediation Variable In Public Soe Companies Listed On Idx Period 2017-2021 Trinita Trinita; Rasinta Ria Ginting; H. Adam Afiezan; RSA RSA; CJAT CJAT
International Journal of Educational Research and Social Sciences (IJERSC) Vol. 3 No. 4 (2022): August 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i4.461

Abstract

This study aims to examine and analyze the effect of Tax Avoidance, Company Size and Asset Structure on Capital Structure with Return On Equity as a mediating variable in public BUMN companies listed on the IDX for the period 2017 - 2021. This study is a quantitative study with the documentation method. The population of this research is state-owned companies that go public listed on the Indonesia Stock Exchange during the 2020 period, totaling 15 companies. The sample of this research is 12 companies selected by purposive sampling technique. Data analysis used path analysis with SPSS as the analysis tool. The results show that 1) Tax Avoidance has a negative effect on Return On Equity, 2) Firm Size has a positive effect on Return On Equity, 3) Asset Structure has no effect on Return On Equity, 4) Tax Avoidance has no effect on Capital Structure, 5) Size Companies have a positive effect on Capital Structure, 6) Asset Structure has no effect on Capital Structure, 7) Return On Equity has no effect on Capital Structure, 8) Return On Equity as an intervening variable is not able to significantly mediate Tax Avoidance on Capital Structure, 9) Return On Equity as an intervening variable is not able to significantly mediate Firm Size on Capital Structure and 10) Return On Equity as an intervening variable is not able to significantly mediate Asset Structure on Capital Structure.
Analysis Of The Effect Of Role Of Stress, Organizational Culture And Emotional Quotient On Employee Performance With Job Satisfaction As Intervening Variable At Royal Prima Medan Rsu Shaid Muhammad Arviansyah; Rasinta Ria Ginting; Elly Romy; Alex Tribuana Sutanto
International Journal of Science, Technology & Management Vol. 3 No. 5 (2022): September 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i5.596

Abstract

This study aims to partially test and analyze the effect of role of stress, organizational culture and emotional quotes on employee performance of medical and non-medical employees at RSU Royal Prima Medan, to examine and analyze the effect of job satisfaction on employee performance of medical and non-medical employees at RSU. Royal Prima Medan, tested and analyzed the effect of role of stress on job satisfaction of medical and non-medical employees, tested and analyzed the influence of organizational culture on job satisfaction of medical and non-medical employees, tested and analyzed the effect of emotional quotient on job satisfaction of medical and non-medical employees non-medical, testing and analyzing the influence of the role of stress on the employee performance of medical and non-medical employees, testing and analyzing the influence of organizational culture on the employee performance of medical and non-medical employees, as well as testing and analyzing the influence of emotion l quotient on employee performance of medical and non-medical employees at RSU Royal Prima Medan. This study uses a quantitative description of the questionnaire instrument, the population is 692 medical and non-medical people, the probability sampling technique is calculated using the Slovin formula so that the number of samples is 87 people. The data analysis technique used the instrument quality test, the use of classical assumptions, moderated linear regression, t test (partial) and F test (simultaneous), the coefficient of determination test.
Co-Authors Adam Afiezan Alex Tribuana Sutanto CJAT CJAT Elly Romy RSA RSA Shaid Muhammad Arviansyah Trinita Trinita