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All Journal SEIKO : Journal of Management & Business Jurnal Riset Akuntansi Politala
Putra, Darma Pratama
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Economics, Econometrics & Finance Social Sciences

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PENGARUH NARSISME CEO, UKURAN DEWAN (KOMISARIS), DIREKTUR PEREMPUAN, KESULITAN KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Widijaya, Widijaya; Putra, Darma Pratama
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.449

Abstract

Examining the influence of CEO narcissism, board size (commissioners), the presence of female directors, financial distress, and company size on corporate tax avoidance is the purpose of this study, where 491 annual reports of companies listed on the IDX in 2018-2022 were analyzed. The data analysis process includes the use of descriptive statistics, hypothesis testing, F-test, and Adjusted R-squared test. The research findings show that there is no significant influence between CEO narcissism and board size (commissioners) on tax avoidance, invalidating the proposed hypothesis. On the other hand, the presence of female directors was shown to have no significant effect, indicating women's tendency to make careful decisions. In addition, no effect was found on financial distress and tax avoidance, meaning that companies with difficulties are more likely to follow strict tax rules. However, a significant effect was found on company size and tax avoidance, meaning that the opportunity for tax avoidance is greater for larger companies.
Analisis Penerapan Sistem Enterprise Resource Planning Pada Pt Telekomunikasi Indonesia Putra, Darma Pratama; Kalalo, Dinna Theresia; Yusuf, Ika Oktaviani; Putri, Jenny Erika; Shelsy, Shelsy; Suhardjo, Iwan
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4607

Abstract

Perusahaan dalam perkembangannya tidak pernah lepas dari kemajuan teknologi. Salah satu teknologi di dalam perusahaan yaitu Enterprise Resource Planning atau ERP. ERP bertujuan mengintegrasikan seluruh sumber daya yang ada dalam perusahaan, termasuk keuangan. Sistem telah digunakan diberbagai perusahaan, termasuk PT Telekomunikasi Indonesia (Telkom). Atas dasar itu sehingga penelitian ini bertujuan melakukan analisis mendalam terkait implementasi ERP di Telkom. Metode yang digunakan adalah metode kualitatif deskriptif yang bersumber dari observasi, wawancara, dan studi pustaka. Hasil yang didapatkan bahwa Telkom telah menerapkan Enterprise Resource Planning dengan baik yang dibuktikan dengan semakin besarnya dukungan manajemen puncak dan keefektifan manajemen proyek, maka semakin besar juga keberhasilan dalam penerapan implementasi ERP. Kata Kunci: Enterprise Resource Planning, Perusahaaan, PT Telekomunikasi Indonesia
Co-Authors Kalalo, Dinna Theresia Putri, Jenny Erika Shelsy, Shelsy Suhardjo, Iwan Widijaya, Widijaya Yusuf, Ika Oktaviani