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The Effect Of Individual Characteristics And Organizational Citizenship Behavior (Ocb) On Job Satisfaction With Work Environment As A Moderating Variable Randini Raya Rabbani; Zulfah Yuliani
Journal of Management and Digital Business Vol. 1 No. 1 (2024): December 2024
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/md4sdq71

Abstract

Purpose - This study aims to examine how individual and organizational citizenship behavior characteristics affect employee job satisfaction. And assess how the work environment moderates the influence of individual characteristics and organizational citizenship behavior on job satisfaction. Design/methodology/approach - This study uses a quantitative research method, using primary data collected from 2 banking companies. Data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – The findings of this study reveal that the characteristics of individual and organizational citizenship behavior do not increase job satisfaction. The Work Environment functions as a pure moderator that strengthens the relationship between individual characteristics and job satisfaction. Meanwhile, the work environment functions as a homologous moderator with an impact that does not strengthen the relationship between Organizational Citizenship Behavior and job satisfaction. Research limitations/implications - In this study, both variables, namely individual characteristics and organizational citizenship behavior, focus on the behavior of employees, so it is likely that there are many other factors that also influence job satisfaction, and positive behavior is not applied in an organization.
Factors That Influence Tax Planning Randini Raya Rabbani; Keri Boru Hotang; Yusuf Faisal
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.633

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning. Design/methodology/approach – This study uses quantitative research. The population used in this study was companies from the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2024. The data collection technique used in this study was a purposive sampling method, selecting 13 companies from a population of 67 companies. The analysis method used was multiple linear regression using E-Views9 software Findings – The result of this study indicate that Profitability has a significant effect on Tax Planning, Leverage does not have a significant effect on Tax Planning, Firm Size does not have a significant effect on Tax Planning, and Transfer Pricing has a significant effect on Tax Planning. This study focuses on the industrial sector. Research limitations/implications – To maintain focus on the initial objectives of this study and considering time constraints, this study limits the discussion of the problem by establishing the following qualifications: The data analyzed are financial reports from industrial sector companies listed on the Indonesia Stock Exchange during the period 2018-2024. In this study, the researcher will only analyze the Effect of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning.