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All Journal Jurnal Penelitian Manajemen (JPEMA) Journal of Business and Information System
Herianto, Yuli
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PADA PT. CROWN PRATAMA, JAKARTA BARAT Lestari, Natasya Dwi; Herianto, Yuli
Jurnal Penelitian Manajemen Vol 2 No 2 (2024): JURNAL PENELITIAN MANAJEMEN
Publisher : Universitas Utpadaka Swastika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70429/jpema.v2i2.136

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapabesar pengaruh variabel Lingkungan Kerja, Kepuasan Kerja,secara parsial dan bersama-sama terhadap kinerja Karyawan pada PT. Crown Pratama.. Metode yang digunakan adalah metode kombinasi dan menganalisis hubungan antara variabel bebas dan variabel terikat, alat ukur metode yang digunakan yaitu menggunakan skala likert dengan mengambil 60 responden dari populasi yang ada sebagai sampel penelitian. Untuk uji regresi peneliti menggunakan analisis statistik dengan program SmartPLS 3.0 for windows.Dari hasil penelitian diketahui bahwa variabel lingkungan kerja dan kepuasan kerja berpengaruh positif dan signifikan baik itu secara sendiri maupun bersama sama.
Effect of tax avoidance and capital structure on firm value with managerial ownership as a moderating variable Hapsari, RR. Prima Dita; Herianto, Yuli; Theodora, Paula
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.319

Abstract

The phenomenon of tax avoidance is a concern for stakeholders. Therefore, this study examines the influence of tax avoidance and capital structure on firm value, with managerial ownership as a moderating variable. The sample used in this study comprised a manufacturing company in the consumer goods subsector, listed on the IDX, for the 2018-2024 period, employing purposive sampling. This study employed panel data regression to test the hypotheses in EViews. The results indicate that tax avoidance has a positive effect on firm value; capital structure has a positive effect on firm value; managerial ownership has positive effects on both tax avoidance and firm value; and managerial ownership has positive effects on capital structure and firm value. The practical implications of this research are to encourage companies to manage taxes efficiently and in accordance with regulations, align debt use with operational capacity, and utilize managerial share ownership as an internal strategy to increase accountability in decision-making
Co-Authors Lestari, Natasya Dwi RR. Prima Dita Hapsari Theodora, Paula