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Growth: Journal Management and Business
Published by PT Lentera Ilmu Nusantara
ISSN : -     EISSN : 30317959     DOI : https://doi.org/10.59422/growth.v2i02
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Growth: Journal Management and Business, published by Lentera Ilmu Nusantara Growth: Journal Management and Business accommodates the publication of research results in the field of Economics and Business conducted by lecturers as a manifestation of the Tri Darma of Higher Education. Growth: Journal Management and Business is an electronic journal that is professionally managed using the Open Journal System, published twice a year, namely in December and June.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 01 (2023): Desember 2023" : 5 Documents clear
Analysis of Profitability, Leverage, and Company Size on Tax-Avoidance Mandasari, Pratika Intan; Mubarok, Akhmad Yasir; Dasman, Sunita; Syahwildan, Muhamad
Growth: Journal Management and Business Vol. 1 No. 01 (2023): Desember 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v1i01.163

Abstract

This study aims to determine the effect of profitability, leverage, and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Taxes in Indonesia from year to year never reach the target, although in terms of nominal it has increased from year to year. The applicable tax collection in Indonesia is a self-assessment system, a system that requires taxpayers to calculate the amount of tax owed themselves. The weakness of this tax system is that it can lead to tax fraud and violations in the form of efforts to avoid or fight taxes (tax avoidance). The factors that cause companies to avoid paying taxes include: profitability, leverage and company size. This study uses a quantitative research approach, the type of secondary data obtained from the official website of the Indonesia Stock Exchange and the company concerned. Data analysis using descriptive analysis, panel data regression selection, followed by classical assumption test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method uses panel data regression analysis. The results show that profitability has a significant negative effect on tax avoidance, leverage has a significant effect on tax avoidance and company size has no effect on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
The Influence of Employee Engagement and Workload on Employee Performance Cahyani, Dea
Growth: Journal Management and Business Vol. 1 No. 01 (2023): Desember 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v1i01.164

Abstract

Employee performance is very important in the process of achieving organizational goals, which are structured through vision and mission to produce the best quality and quantity. Human resources currently play a very important role in an organization within a company. Good human resources will certainly have a good influence on the company. The aim of this research is to determine and analyze the influence of employee engagement and workload on employee performance at BPN Bekasi Regency. The population in this study were all employees at BPN Bekasi Regency. Research data was obtained from the results of distributing questionnaires to a total of 154 respondents based on calculations using the Slovin formula from the total population. The analytical method used is a quantitative approach. The collected data was processed with the help of SmartPLS version 3.0 software. The results of this research show that employee engagement and workload have a positive and significant effect on employee performance.
Net Working Capital and Growth Opportunity on Cash Holding Ulfa, Maria; Dasman, Sunita; Sapruwan, Muhammad; Gea, Fransiskus; Ristyaningsih , Ristyaningsih; Kurniawati, Marenda
Growth: Journal Management and Business Vol. 1 No. 01 (2023): Desember 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v1i01.165

Abstract

The presence of cash in a company's balance sheet is an important component. Without cash, the company's activities can’t run. This study aims to analyze and provide empirical evidence related to the effect of net working capital and growth opportunity on cash holding in automotive and component subsector companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses secondary data with data analysis method using panel data regression analysis. The sample used in this study used a non-probability sampling technique with a saturated sampling technique method and obtained 12 samples. The results of this study indicate that net working capital has a significant effect on cash holding, while growth opportunity has no significant effect on cash holding.
The Influence of Perceived Organizational Support and Self Efficacy on Employee Engagement in Generation Z DKI Jakarta Ferawati, Neli
Growth: Journal Management and Business Vol. 1 No. 01 (2023): Desember 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v1i01.166

Abstract

This research aims to analyze the influence of perceived organizational support and self-efficacy on employee engagement in generation Z in DKI Jakarta. The research was conducted using quantitative methods on 115 generation Z respondents who worked in DKI Jakarta, selected using a purposive sampling technique. Data was collected using a Likert scale questionnaire and analyzed using SmartPLS to test the influence of the independent variable on the dependent variable. The research results show that perceived organizational support and self-efficacy have a positive and significant effect on employee engagement. Self efficacy has a stronger influence than perceived organizational support. All independent variables were able to explain 65.3% of the variance in employee engagement. The research implication is that organizations need to increase perceived organizational support and self-efficacy in order to increase employee engagement for generation Z. Future research needs to consider additional variables that have the potential to influence employee engagement.
The Influence of Profitability, Liquidity, Leverage and Company Size on Dividend Policy Sapruwan, Muhammad; Ulfa, Maria; Dyah, Siti Halimah Tusa; Dasman, Sunita
Growth: Journal Management and Business Vol. 1 No. 01 (2023): Desember 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v1i01.167

Abstract

Several food and beverage companies experienced a decrease and increase in the nominal dividend distribution to investors. This research aims to analyze the influence of profitability, liquidity, leverage and company size on dividend policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period. The method used is panel data regression analysis obtained from Ordinary Least Square estimation using a fixed effect modelling approach. Profitability is measured by Return on assets (ROA), liquidity by Current Ratio (CR), leverage by Debt-to-Equity Ratio (DER), company size by the natural logarithm of total assets, and dividend policy by Dividend Pay-out Ratio (DPR). The research results show that profitability has a positive effect on dividend policy. Meanwhile, liquidity, leverage and company size have no effect on dividend policy.

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