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All Journal Jurnal Akuntansi BUDGETING : Journal of Business, Management and Accounting
Carine, Carine
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Humanities Social Sciences

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PENGARUH TRANSAKSI PIHAK BERELASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Carine; Carine, Carine; J.Arsjah, Regina
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6786

Abstract

This study purposes to examine related party transactions, leverage, firm size, as well as profitability on tax avoidance effect, with earnings management as a moderating variable. Sample of this study comprises 30 industries in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023, selected through purposive sampling, resulting in 120 observations. Secondary data were gained from financial statements and annual reports. Data were analyzed using multiple linear regression via the EViews 9 application. The results indicate that leverage has a significant positive effect on tax avoidance, while related party transactions, firm size, as well as profitability show no significant influence. Additionally, earnings management moderates the relationship between firm size as well as tax avoidance but does not moderate the relationships among the other independent variables and tax avoidance. These findings suggest that earnings management is not actively used as a tool for tax avoidance strategies in this sector.
Pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan di Kota Medan Carine, Carine; Concetta, Cheryl; Violyne A. S; Situmorang, Irvan Rolyesh
BUDGETING : Journal of Business, Management and Accounting Vol. 7 No. 1 (2025): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bycn5367

Abstract

This study aims to analyze the influence of leadership style on employee performance in Medan City. The research method applied is descriptive qualitative, using in-depth interviews, observations, and documentation as data collection techniques. The findings reveal that transformational and democratic leadership styles enhance employee motivation, job satisfaction, and productivity, while authoritarian leadership tends to reduce job satisfaction and negatively affect organizational target achievement. The conclusion emphasizes that adaptive, communicative, and empowering leadership styles are the most effective strategies to improve organizational performance in the face of increasingly complex business dynamics.   Keywords: Employee, Leadership, Performance
Co-Authors Carine Concetta, Cheryl J.Arsjah, Regina Situmorang, Irvan Rolyesh Violyne A. S