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Liana Mangifera
Contact Email
lm122@ums.ac.id
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+628157652484
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dayasaing@ums.ac.id
Editorial Address
Program Studi MAGISTER MANAJEMEN UMS Gedung Pascasarjana Lt 3 UMS Jl. A.Yani Pabelan Kartasura Surakarta
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Kota surakarta,
Jawa tengah
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Jurnal Manajemen Dayasaing
Published by Universitas Muhammadiyah Surakarta
ISSN : 14113422     EISSN : 2541254X     DOI : https://doi.org/10.23917/dayasaing
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Social Sciences
Jurnal Manajemen Dayasaing is a media of scientific papers on economics and business management, human resource management, financial management, marketing management, operations management, hospital management, Islamic economics, and sharia management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 22, No 1 (2020): Jurnal Manajemen Daya Saing" : 12 Documents clear
FAKTOR-FAKTOR YANG MEMBENTUK MINAT BERWIRAUSAHA MAHASISWA PROGRAM STUDI MANAJEMEN UNIVERSITAS DIAN NUSWANTORO Diana Aqmala; Febrianur Ibnu Fitroh Sukono Putra; Rian Adi Suseno
Jurnal Manajemen Dayasaing Vol 22, No 1 (2020): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v22i1.10858

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang membentuk minat berwirausaha mahasiswa Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro. Populasi dalam penelitian ini adalah seluruh mahasiswa Program Studi Manajemen berjumlah 1294 orang dengan teknik pengambilan sampel simple random sampling berjumlah 150 responden. Teknik pengumpulan data menggunakan survei lapangan berupa kuesioner secara personal. Alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini antara lain wawasan kewirausahaan berpengaruh secara positif dan signifikan terhadap minat berwirausaha, lingkungan berpengaruh secara positif dan signifikan terhadap minat berwirausaha, dan motivasi berpengaruh secara positif dan signifikan terhadap minat berwirausaha.
PENGHINDARAN PAJAK PADA BANK UMUM : DIPENGARUHI OLEH KARAKTER EKSEKUTIF, KUALITAS AUDIT, KOMITE AUDIT, KOMPENSASI RUGI FISKAL, DAN RETURN ON ASSETS Vidiyanna Rizal Putri
Jurnal Manajemen Dayasaing Vol 22, No 1 (2020): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v22i1.10524

Abstract

The purpose of this research is to determine the effect of the executive character, the quality of audit, audit committee, fiscal lost compensation, and return on assets towards tac avoidance. The researcher used executive character, quality of audit, audit committee, fiscal lost compensation, and return on assets as the independent variables that are estimated affect the dependent variable (tax avoidance) that is represented through Cash Effective Tax Rate (CETR).             This research was conducted at banking company that has already registered in BEI during 2015-2019. This research using a secondary data and used purposive sampling method so that researcher got 21 banks as the sample and 98 observation after the outlier.             The result of this research shows that executive character gave a significant negative impact to tax avoidance. Meanwhile, the fiscal lost compensation gave a significant positive towards tax avoidance. Furthermore, the audit quality, audit committee, and return on assets do not affect to the tax avoidance.

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