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All Journal Applied Accounting and Management Review Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP)
Riskiani, Riskiani
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Humanities Decision Sciences, Operations Research & Management Education

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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.
Co-Authors Ayundyayasti, Prima Christina, Budhi Adhiani Muhlis Madani, Muhlis Tahir, Nurbiah