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The Influence of Transformational Leadership Style and Work Discipline on Employee Performance With Work Motivation as a Mediation Variable Riyo Adi Sanjaya; Dewi Susita; Puji Wahono
International Journal of Educational and Life Sciences Vol. 2 No. 8 (2024): August 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i8.2338

Abstract

The aim of this research is to comprehensively describe and explain the influence of transformational leadership style and work discipline on employee performance through the mediation of work motivation. This research was conducted at Harum Manis Roti dan Kue with a sample size of 120 employees. This research method uses a quantitative research survey method, while analyzing the data uses path analysis. Data collection was carried out through filling out questionnaires. Based on the calculation results, a path analysis was obtained: 1) transformational and disciplined leadership styles influence employee performance 2) work motivation also influences performance, 3) transformational leadership style has a positive influence on employee performance, 4) work discipline has a negative influence on employee performance, 5) leadership style positive effect on work motivation, 6) work discipline has a positive effect on work motivation, 7) work motivation has a negative effect on employee work performance, 8) work motivation is able to mediate the positive effect of transformational leadership style on employee performance, 9) work motivation is able to mediate work discipline has a positive effect on employee performance, transformational and disciplined leadership styles influence employee performance with an R2 value of 0.364 (weak) or 36.4% while 54.6% is influenced by other variables.
Apakah Penghindaran Pajak dan Faktor Internal Perusahaan Berpengaruh Terhadap Nilai Perusahaan di Indonesia? Ali Abrori; Puji Wahono; Indra pahala
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.2870

Abstract

Taxes and death, as Benjamin Franklin famously stated, are two certainties in life, including for companies as legal entities. In some cases, taxes significantly impact firm value, particularly through tax avoidance strategies. The success or failure of a company can often be reflected in its firm value. Other factors believed to influence firm value include some firm’s internal factors, such as solvability, company size, profitability, and liquidity. This study aims to examine these factors and their impact on the value of companies listed in the industrial subsector of the Indonesian stock exchange from 2019-2022. Using purposive sampling, a sample of 55 firm-years data was tested using multiple linear regression with SPSS 26. The study found that tax avoidance, proxied by the Effective Tax Rate (ETR), has a negative and significant effect on firm value. Among the four internal factors, only profitability, proxied by Return on Assets (ROA), has a positive and significant impact on company value. The other three variables—solvability proxied by Debt-to-Equity Ratio (DER), company size (SIZE) proxied by total asset, and liquidity proxied by current ratio (CR)—do not significantly affect firm value.