Claim Missing Document
Check
Articles

Found 4 Documents
Search

ANALYSIS OF FACTORS INFLUENCING TAX AVOIDANCE OF CONSUMER GOODS MANUFACTURING COMPANIES ON THE IDX (2018-2021) Riskiani, Riskiani; Ayundyayasti, Prima; Christina, Budhi Adhiani
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5366

Abstract

This study aims to investigate the impact of the board of commissioners, audit committee, company size, and leverage as an intervening variable on tax avoidance among manufacturing companies in the consumer industry sector listed on the IDX for the period of 2018-2021. The sample selection was carried out by purposive sampling technique and a sample of 37 companies was obtained with 148 financial report data. The type of research used is quantitative research with secondary data. The study utilized panel data regression analysis and path analysis through Eviews 12. The findings suggest that tax avoidance is negatively impacted by the board of commissioners and company size, while leverage has a positive impact. Moreover, the board of commissioners and audit committee have a negative effect on leverage, whereas firm size has a positive effect. However, the audit committee does not have any effect on tax avoidance. Leverage successfully intervened in the influence of the board of commissioners and the audit committee. However, they were unable to intervene in the company size with regards to tax avoidance.
Manajemen Sumber Daya Manusia Dalam Meningkatkan Pelayanan Nasabah Di Pt Bank Bni Kecamatan Somba Opu Kabupaten Gowa Riskiani, Riskiani; Madani, Muhlis; Tahir, Nurbiah
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol 6, No 3 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v6i3.17998

Abstract

This research aims to analyze human resource management in supporting service improvement. The research method used is descriptive qualitative. Data was collected through interviews, documentation and media review. The research results show that. The work assignment indicator shows that the work assignment in improving customer service at PT Bank BNI Gowa Branch has been carried out quite well, the work quality indicator can be concluded that BNI Gowa Branch customers are satisfied with the products, promotions and services provided in accordance with customer expectations, the quantity indicator shows that transactions at Bank BNI Gowa Branch are quite fast and good, the timeliness indicator shows that work is always carried out on time, then the utilization of time used by each employee is currently quite good, and the cost effectiveness indicator shows that BNI Branch employees Gowa has been quite effective in maximizing standard guidelines when transacting with customer.
Manajemen Sumber Daya Manusia Dalam Meningkatkan Pelayanan Nasabah Di Pt Bank Bni Kecamatan Somba Opu Kabupaten Gowa Riskiani, Riskiani; Madani, Muhlis; Tahir, Nurbiah
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol. 6 No. 3 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v6i3.17998

Abstract

This research aims to analyze human resource management in supporting service improvement. The research method used is descriptive qualitative. Data was collected through interviews, documentation and media review. The research results show that. The work assignment indicator shows that the work assignment in improving customer service at PT Bank BNI Gowa Branch has been carried out quite well, the work quality indicator can be concluded that BNI Gowa Branch customers are satisfied with the products, promotions and services provided in accordance with customer expectations, the quantity indicator shows that transactions at Bank BNI Gowa Branch are quite fast and good, the timeliness indicator shows that work is always carried out on time, then the utilization of time used by each employee is currently quite good, and the cost effectiveness indicator shows that BNI Branch employees Gowa has been quite effective in maximizing standard guidelines when transacting with customer.
PERAN KEPEMIMPINAN TRANSFORMASIONAL DALAM MEMODERASI PENGARUH BUDAYA KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT TOMPOBULU KABUPATEN MAROS Riskiani, Riskiani; Remmang, Hasanuddin; Abubakar, Herminawati
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.7812

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam pengaruh Budaya Kerja terhadap Kinerja Pegawai serta menguji peran Kepemimpinan Transformasional sebagai variabel moderasi dalam memperkuat hubungan tersebut. Studi ini dilaksanakan pada Kantor Camat Tompobulu Kabupaten Maros dengan menggunakan pendekatan kuantitatif deskriptif serta desain penelitian explanatory research untuk menjelaskan hubungan kausal antarvariabel secara empiris. Populasi penelitian berjumlah 47 pegawai, dan keseluruhannya dijadikan sampel melalui teknik sampling jenuh sehingga data yang diperoleh merepresentasikan kondisi aktual organisasi. Pengumpulan data dilakukan menggunakan kuesioner terstruktur yang telah diuji validitas dan reliabilitasnya, sedangkan analisis data dilakukan melalui regresi linear sederhana dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa Budaya Kerja memiliki pengaruh positif dan signifikan terhadap Kinerja Pegawai, yang berarti semakin baik internalisasi nilai budaya kerja, semakin tinggi pula kualitas kinerja aparatur. Selain itu, Kepemimpinan Transformasional terbukti memoderasi secara positif hubungan antara Budaya Kerja dan Kinerja Pegawai. Pemimpin transformasional mampu memberikan inspirasi, arahan, serta motivasi yang mendorong pegawai bekerja lebih disiplin, bertanggung jawab, dan berorientasi pada pelayanan publik yang optimal. Temuan ini menegaskan bahwa kombinasi antara budaya kerja yang kuat dan kepemimpinan yang visioner merupakan faktor strategis dalam meningkatkan profesionalisme dan kinerja aparatur pemerintah daerah. This study aims to analyze in depth the influence of Work Culture on Employee Performance and to examine the role of Transformational Leadership as a moderating variable in strengthening this relationship. This study was conducted at the Tompobulu Sub-District Office in Maros Regency, using a descriptive-quantitative approach and an explanatory research design to examine the causal relationship between variables empirically. The research population consisted of 47 employees, all of whom were sampled using saturation sampling to ensure the data reflected the organization's actual conditions. Data collection was carried out using a structured questionnaire that had been tested for validity and reliability. In contrast, data analysis was performed using simple linear regression and Moderated Regression Analysis (MRA) in SPSS version 25. The results showed that Work Culture has a positive and significant effect on Employee Performance, indicating that the greater the internalization of work culture values, the higher the quality of the employee's performance. In addition, Transformational Leadership was found to moderate the relationship between Work Culture and Employee Performance positively. Transformational leaders can provide inspiration, direction, and motivation that encourage employees to work more diligently, responsibly, and with an orientation toward optimal public service. These findings confirm that the combination of a strong work culture and visionary leadership is a strategic factor in improving the professionalism and performance of local government officials.