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All Journal Jurnal Manajemen Bisnis Eka Prasetya Jurnal Riset Akuntansi, Perpajakan dan Auditing
Achmad Fauzi
Universitas Mercu Buana
Humanities Economics, Econometrics & Finance

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The Effect of Motivation, Job Satisfaction and Employee Commitment to Work from Home Applied by the Company during the Covid-19 Pandemic (Case Study on Employees who have worked for more than 5 years) Achmad Fauzi; Maya Sri Anindita; Juniawan Mandala Putra; Sarah Dewi Fakhrudin; Nila Putria; Anton Eka Saputra; Georgeus Geraldo
Jurnal Manajemen Bisnis Eka Prasetya Vol 8 No 2 (2022): Edisi September
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v8i2.249

Abstract

The Covid-19 pandemic itself entered Indonesia in March 2020, starting with a patient who was confirmed to have Covid-19 while attending an event in Jakarta where the patient had direct contact with a Foreign Citizen from Japan living in Malaysia. After the meeting, the patient complained of fever, cough and shortness of breath (WHO, 2020) and after an intensive examination, the patient was declared positive for Covid-19. Then the corona virus quickly spread to all corners of Indonesia. Until now, the implementation of WFH has become part of the new normal in our daily lives, so the implementation of telecommuting has become a necessity. This research was conducted in order to find out to what extent employees' influence on WFH or working from home affects their motivation, satisfaction or commitment to their work while working from home. Primary data were obtained from short interviews with completeness in the form of a questionnaire. The analysis used to determine the relationship between variables using SPSS 23.00 software. based on the results of the study, the researchers found that job satisfaction together had an effect on working from home/WFH. Partially, employee job satisfaction has a dominant effect on working from home.
Analisis Operating Cash Flow, Capital Intensity dan Komisaris Independen Terhadap Tax Avoidance: Ukuran Perusahaan Sebagai Moderasi Debbie Yoshida; Indra Pahala; Achmad Fauzi
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2026): Juli
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/v10z8a48

Abstract

Penelitian ini bertujuan untuk menganalisis faktor faktor yang mempengaruhi tax avoidance pada korporasi secara langsung yaitu operating cash flow, capital intensity dan komisaris independen dan pengaruh tidak langsung peran ukuran perusahaan sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif dan purposive sampling untuk prosedur pemilihan sampel pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Pengolahan data statistik menggunakan EView 12. Temuan menunjukkan operating cash flow berpengaruh positif terhadap tax avoidance serta ukuran perusahaan berpengaruh positif terhadap tax avoidance. Namun ukuran perusahaan tidak mampu memoderasi pengaruh operating cash flow, capital intensity dan komisaris independen terhadap tax avoidance.
Co-Authors Anton Eka Saputra Debbie Yoshida Georgeus Geraldo Indra Pahala Juniawan Mandala Putra Maya Sri Anindita Nila Putria Sarah Dewi Fakhrudin