Stellamaris Metekohy
Universitas Pattimura

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The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance Desman Serius Nazara; Stellamaris Metekohy; Muhamad Irpan Nurhab; Aprilya Dwi Yandari; Roy Setiawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6104


With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.
The Analysis of The Influence Work Experience and Work Culture on Performance of Islamic School Teachers. Suwarsito Suwarsito; Stellamaris Metekohy; Nersiwad Nersiwad; Nur Alam; Muh. Risal Tawil
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.2986


This form of investigation employs a quantitative methodology. The method of gathering data takes the form of a survey. The participants in the study were educators, with a total of 20 teachers. The findings of the analysis indicated that the workplace culture has a noteworthy impact on teacher performance, accounting for 35.3%. Conversely, work experience was found to have no significant effect on teacher performance, contributing only 72%. It is important to note that to acquire good work experience, a teacher must possess the necessary skills and knowledge. The research also revealed that there is a significant correlation between work culture and work experience on teacher performance, contributing 35.8%. To enhance teacher performance, it is recommended that teachers cultivate a sense of enthusiasm and dedication when implementing the established school culture and acquire knowledge that aligns with their educational background