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All Journal Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal Manajemen, Bisnis dan Kewirausahaan
Rita Andini
Institut Teknologi dan Bisnis Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019–2023 Nova Khabibatul Mardliyah; Rita Andini; Utami Puji Lestari
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6135

Abstract

This study aims to analyze the factors that affect tax avoidance in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The main focus of this study is to determine the influence of company size, leverage, and profitability on the level of tax avoidance carried out by the company. The research population includes all mining sub-sector companies listed on the IDX, while the sample is selected based on certain criteria relevant to the research objectives. The analysis method used is Multiple Linear Regression Analysis with the help of SPSS software version 23 to test the relationship between independent and dependent variables. The results of the study show that company size has a positive effect on tax avoidance, leverage does not have a significant effect on tax avoidance, while profitability has a negative effect on tax avoidance. These findings provide important implications for corporate management and policymakers in understanding the factors that drive tax avoidance practices in the mining sector, as well as a reference for future research in efforts to optimize tax policies in Indonesia.
Digital HR Practices, Employee Digital Competence, and Transformational Leadership: A Work Engagement–Driven Model of MSME Performance Santi Suciningtyas; Indri Putri Utami; Achmad Sholihin; Rita Andini; Amiruddin Qadaar; Julia Day Howell
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3483

Abstract

The purpose of this study is to examine Digital HR (Human Resource) Practices, Employee Digital Competence, Transformational Leadership, and the impact of Work Engagement on MSME Performance within the thrifting industry of Indonesia. This study applies JD-R Theory and uses a quantitative explanatory method informed by employee surveys from 200 thrift MSMEs in Indonesia. We collected and analyzed data using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings suggest that Employee Digital Competence and Transformational Leadership positively affect Work Engagement, while Digital HR (Human Resource) Practices have a somewhat lower positive effect on Work Engagement. Work Engagement is positively and significantly correlated to MSME Performance and acts as a key mediator, especially in the interaction of Transformational Leadership with performance.On the other hand, Work Engagement’s mediating impact on Digital HR (Human Resource) Practices and MSME Performance is rather restricted. This indicates that the more ‘human’ resources are likely the more influential factor compared to ‘digital’ resources in improving MSME Performance. This study emphasizes the importance of Digital HR and MSME by stressing the importance of employees and leaders in engagement-based performance models.
Co-Authors Achmad Sholihin Amiruddin Qadaar Indri Putri Utami Julia Day Howell Lestari, Utami Puji Nova Khabibatul Mardliyah Santi Suciningtyas