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All Journal Journal of Management and Bussines (JOMB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi
Seleman Hardi Yahawi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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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 PROFITABILITAS, STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT DAN SOLVABILITAS TERHADAP TIMELINESS Moh. Rizki Kurniawan; Hesty Ervianni Zulaecha; Imam Hidayat; Seleman Hardi Yahawi
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.115

Abstract

The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness of the audit committee, solvabilitas on timeliness in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all consumer-based industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used a population sampling technique. Based on the criteria set, 17 companies were obtained, the type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the research simultaneously show that profitability, ownership structure, audit committee effectiveness and solvency have an effect on timeliness. Meanwhile, if partially tested, it shows that profitability, ownership structure, audit committee effectiveness and solvency have no significant effect on timeliness.
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
Co-Authors Abbas, Dirvi Surya Cahya sinta sari Denna Aprilla Ardiyanti Dewi Rahmahwati Fauzia, Maharrani Syifa Hesty Ervianni Zulaecha Imam Hidayat Moh. Rizki Kurniawan Mohamad Zulman Hakim Samino Hendriyanto Shafira Cahyani Wulandari Sifa Widiyana Wati Yaramah