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All Journal Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Cecep Abdul Hakim
Universitas Bina Bangsa
Economics, Econometrics & Finance

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PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI PT. DONGJIN INDONESIA Rizmi Samsul Rizal; Miftahul Jannah; Cecep Abdul Hakim
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v3i1.171

Abstract

This research was conducted with the aim of determining the Effect of Work Environment and Work Discipline on Employee Performance at PT. Dongjin Indonesia by using saturated sample techniques and stratified random sampling. The framework in this study consists of independent variables such as work environment and work discipline, and dependent variables, namely employee performance. The methods used in this study are quantitative methods and data collection techniques in this study using questionnaires. The primary data in this study was with a total sample of 168, the researcher took only half of the sample results of 84 respondents and all available data were analyzed using SPSS Version 25. The results showed that the R Square value was 0.088 or 9%. And the results of the study based on the t test for the work environment have a value of 3,678 > 1,989 and a significant value of 0.000 < 0.05 which means that the work environment has a significant effect on employee performance, while work discipline has a value of 3,348 > 1,989 and a significant value of 0.001 < 0.05 which means that the work discipline variable has a significant effect on employee performance and the F test result has a value of 3.911 >2.71 and a significant value of 0.003 < 0.05, it can be interpreted that  The work environment and work discipline simultaneously have a positive and significant effect on employee performance
KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN INTANGIBLE ASSET TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN TARIF PAJAK SEBAGAI VARIABEL INTERVENING Lena Panca Mustika Rasa; Ina Khodijah; Cecep Abdul Hakim
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v3i1.202

Abstract

This research is aimed to analyze the effect of foreign ownership, tunneling incentives and intangible assets on transfer pricing decisions and analyze how the effect of the tax rate variable as an intervening variable on foreign ownership, tunnelling incentives and intangible assets on transfer pricing decisions in listed consumer goods industry companies. on the Indonesia Stock Exchange (IDX) for the period 2018-2021. This research method uses quantitative methods, with saturated sampling technique, the total sample obtained in this study is 60 data from 16 companies. Secondary data is obtained from the annual financial reports published on the www.idx.go.id page. This research is processed using Smart PLS version 3.3.9. The results of the direct calculation of foreign ownership on transfer pricing have a t-statistic value of 0.652 (<1.96) and a p-value of 0.515 (>0.05). The result of calculating the direct effect of tunnelling incentive on transfer pricing has a t- statistic value of 0.258 (<1.96) and a p-value of 0.040 (<0.05). The result of calculating the direct effect of intangible assets on transfer pricing has a t-statistic value of 2.153 (<1.96) and a p-value of 1,000 (>0.05). The result of indirect effect calculation of foreign ownership through tax rates on transfer pricing has a t- statistic value of 0.247 (<1.96) and a p-value of 0.805 (>0.05). The results of the calculation of the indirect effect of tunnelling incentive through tax rates on transfer pricing have a t-statistic value of 0.534 (<1.96) and a p-value of 0.593 (>0.05) and the results of the calculation of indirect effects on intangible assets through tax rates on transfer pricing has a t-statistic value of 0.381 (<1.96) and a p-value of 0.703 (>0.05). In this study it can be concluded that foreign ownership and intangible assets have no effect on transfer pricing decisions, tunnelling incentives have no effect on transfer pricing decisions. While the tax rate is not able to be an intervening variable in the indirect relationship of foreign ownership, tunnelling incentives and intangible assets to transfer pricing decisions
Co-Authors Ina Khodijah Lena Panca Mustika Rasa Miftahul Jannah Rizmi Samsul Rizal