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PERBANDINGAN HASIL BELAJAR MATEMATIKA SISWA KELAS IV YANG MENGIKUTI DENGAN YANG TIDAK MENGIKUTI BIMBINGAN BELAJAR Annisa Annisa; Zetra Hainul Putra; Otang Kurniaman
Jurnal Ilmiah Aquinas Vol 3 No 2 (2020): Juli 2020
Publisher : Unversitas Katolik Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/aquinas.v3i2.751

Abstract

The purpose of this study is to compare the learning outcomes of fourth grade students in elementary schools who take tutoring with students who do not take tutoring and find out the motivation of students to follow guidance. Categories of student learning outcomes with the motivation of students who take tutoring are evaluated from the very low, low, medium, high, and very high categories. The method used in this research is quantitative descriptive. This research was conducted on 98 students from a public elementary school in Pekanbaru. The instruments used to collect data are objective test questions on the material of flat shapes, statistics and angle measurements as well as questionnaires about students' motivation to follow tutoring. The results of this study indicate that the learning outcomes of students who take tutoring are better than students who do not follow tutoring, and the motivation of students who take tutoring is motivated because students' desire to obtain learning outcomes is increased and better understand the science of mathematics learned. The implication of this research is that parents need to consider their children to attend tutoring and schools need to think and design learning that can improve student learning outcomes.
The Effect of Foreign Stock Ownership, Quality of Internal Information, and CEO Publicity on Tax Avoidance Annisa Annisa; Ria Nelly Sari; Vince Ratnawati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.673 KB) | DOI: 10.31258/ijeba.4.2.31-44

Abstract

This research aims to examine and analyze the effect of foreign stock ownership, the quality of internal information, and CEO publicity towards tax avoidance and independent commissioner and audit committee as moderation variables. The research population were manufacture companies listed in Indonesia Stock Exchange periode 2016 until 2018, the number of samples were 192. The technique of taking the samples was by using purposive sampling method by taking samples determined based on certain criteria. Data analysis was conducted by using multiple linear regression model and moderation regression analysis with the assistance of SPSS 23.0 version software. The research results show that foreign stock ownership, the quality of internal information, and CEO publicity has significant effect towards tax avoidance. The result of regression test on moderation variable shows that independent commissioner and audit committee are not moderation variables.