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THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD Dewi Rahmahwati; Sifa Widiyana; Shafira Cahyani Wulandari; Mohamad Zulman Hakim; Seleman Hardi Yahawi; Wati Yaramah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.429

Abstract

This study intends to understand the impact of Leverage, Institutional Ownership and Profitability on Tax Avoidance through Company Size as a moderation variable. The population of this study is Healthcare Companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population is 33 companies using the purposive sampling method with 15 companies that meet the requirements, with a large amount of observation data of 45 data. This data study uses the method of combined data regression analysis through the E-views 12.0 program. The findings of the study prove that Leverage and Profitability have a negative impact on Tax avoidance. Institutional ownership has a positive impact on tax avoidance. Company Size can moderate the impact of Leverage, Institutional Ownership and Profitability on Tax avoidance.
Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Turnover Intention pada bagian Produksi Tripacific Electrindo Fauzia, Maharrani Syifa; Seleman Hardi Yahawi
Journal of Management and Bussines (JOMB) Vol. 7 No. 3 (2025): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nx642d20

Abstract

This study aims to determine the effect of workload and work environment on turnover intention in the production department of PT. Tripacific Electrindo. This research uses a quantitative method. The sample consists of 76 respondents, selected using random sampling technique and calculated using Slovin's formula. Data collection was done by distributing questionnaires to employees of PT. Tripacific Electrindo. Data analysis was performed using SPSS version 27. The results of this study show that workload has a positive and significant effect on turnover intention, with a t-value of 22.186 > t-table value of 1.993 and a significant value of 0.001 < 0.05. The work environment has a negative and significant effect on turnover intention, with a t-value of -1.343 < 1.993 and a significant value of 0.183 > 0.05. Simultaneously, workload and work environment have a positive and significant effect on turnover intention, as shown by an F-value of 254.683 > F-table value of 3.12. The coefficient of determination test shows a value of 87.5%, meaning that the contribution of the effect of workload and work environment on turnover intention is 87.5%, while 12.5% is influenced by other variables outside of the variables studied in this research.   Keywords: Workload, Work Environment, Turnover Intention