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The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.    

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.    

The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.  

Success in carrying out work duties serving the community can be achieved with the quality of community satisfaction. Improving the quality of performance at the Public Works and Spatial Planning Department of Serdang Bedagai Regency will be achieved by continuously improving the quality of Human Resources and work facilities which are always oriented towards improving the quality and quality of services. The objectives of this research are (1) To analyze the influence of work discipline on the performance of employees at the Public Works and Spatial Planning Department of Serdang Bedagai Regency. (2) To analyze the influence of work facilities on employee performance at the Public Works and Spatial Planning Service of Serdang Bedagai Regency. (3) To analyze the effect of compensation on employee performance at the Public Works and Spatial Planning Service of Serdang Bedagai Regency. (4) To analyze the influence of work discipline, work facilities and compensation on employee performance at the Public Works and Spatial Planning Service of Serdang Bedagai Regency. The population was 70 employees, the sample taken was 64 employees. The data collection methods used were observation, interviews and questionnaires. The results of this research show that partially it can be concluded that work discipline (X1), work facilities (X2) and compensation (X3) have a positive and significant influence on performance (Y) . From the results of this research, it can be concluded that work discipline, work facilities and compensation simultaneously have a significant influence on performance.

: The quality of human resources is one of the factors for increasing the productivity and performance of a company. One of the goals of improving the quality of human resources is to ensure that the organization/company has quality people to achieve organizational goals. As one of the main drivers in the smooth running of a company's activities, the important role of human resources requires every company to pay attention to and motivate its employees to provide good performance. The research method used is an associative method with a quantitative approach, which can be interpreted as a research statement that asks about the relationship between two or more variables. The population in this study were 33 employees who worked at the Medan Plantation Company. The data collection technique was carried out using a questionnaire. Based on the results of partial hypothesis testing, the results showed that each compensation and job satisfaction variable had a partial effect on employee performance. The results of the simultaneous testing resulted in an F-count value of 8,472 with a significance level of 0.000, while the f-table value at alpha 5% was 3.32, therefore based on the calculation results it was concluded that F-count > F-table and the significance level was 0.001 < 0.05 shows that compensation and job satisfaction together have a positive and significant influence on employee performance in Plantation Companies. The results of testing the coefficient of determination (R2), obtained an R-Square value of 0.361, this means that 36.1% of the variation in employee performance values ​​is determined by the role of variations in compensation values ​​and job satisfaction so it can be concluded that the contribution of compensation values ​​and job satisfaction in influencing employee performance was 36.1% while 63.9% was the contribution of other variables not included in this research.

The research was conducted with the aim of analyzing the relationship between the variables of leadership style, compensation and job satisfaction on the performance of organizational members. This type of research is carried out using quantitative methods accompanied by descriptive analysis. The technique used in collecting data for this research was obtained online using a 1-5 Likert scale questionnaire to 100 respondents with criteria of >15 years and who had worked or participated in a team/organization/company. Data analysis was carried out using external measurement techniques, discriminant validity, reliability value measurement, Cronbach's Alpha and internal measurements by calculating the T test, coefficient of determination, f-square test, and VIF using the SmartPLS application. The purpose of this research is to prove the relationship between 1) leadership style has a positive influence on the performance of organizational members, 2) compensation has a positive influence on the performance of organizational members, 3) job satisfaction has a positive influence on the performance of organizational members.    

The purpose of this study was to analyze the effect of compensation, work discipline and work environment on job satisfaction at PT Telkom Akses Semarang. The population in this study were all employees of PT Telkom Akses Semarang, totaling 73 people. Sample / respondents taken as many as 73 respondents, by measuring the census technique. The results showed that the compensation hypothesis test had a positive and significant effect on job satisfaction (t count = 3.225> t table = 1.671 with a significance figure = 0.002 < α = 0.05 (significant). Thus, the hypothesis (H1) that compensation has a positive effect on job satisfaction is proven. Work discipline has a positive and significant effect on job satisfaction (t count = 3.182> t table = 1.671 with a significance number = 0.002 < α = 0.05 (significant). Thus, the hypothesis (H2) that work discipline has a positive effect on job satisfaction is proven. The work environment has a positive and significant effect on job satisfaction (t count 5.645> t table = 1.671 with a significance number = 0.000 < α = 0.05 (significant). Thus, the hypothesis (H3) that the work environment has a positive effect on job satisfaction is proven. The regression coefficient β1 = 0.284 (positive sign) means that the greater the compensation received, the greater the job satisfaction. The regression coefficient β2 = 0.277, (positive sign) means that the more work discipline, the higher job satisfaction. Regression coefficient β3 = of 0.476 (positive sign) means that the more comfortable the work environment, the higher the job satisfaction at PT Telkom Access Semarang.

This study aims to analyze the effect of employee training and compensation variables on employee performance variables. The type of research used is quantitative method with descriptive analysis. The data collection technique was carried out online in the form of a questionnaire with the help of the Microsoft Forms application using a Likert scale of one to five and obtained by a simple random sampling method on 32 respondents with the criteria of office workers or employees. The data analysis techniques used in this study are: Outer Model with the calculation of Convergent Reliability, Discriminant Validity, Composite Reliability, Cronbach's Alpha, VIF and Inner Model with calculations on R-Square, Adjusted R-Square, and f-Square hypothesis testing on the calculation of T statistic, P-Value, and Original Sample using SmartPLS (Partial Least Square) software version 4. The results showed that: 1) Employee training has a positive and significant effect on employee performance with t test results of 3,774, p-value 0.000, and positive Original Sample. 2) Compensation has a positive and significant effect on employee performance with a t-test result of 3.454, p-value 0.001, and positive Original Sample. 3) Employee training and compensation together have a positive and significant effect on employee performance with an R-Square result of 0.650 or 65% influence. Recommendations from this study are to add independent variables and expand the population area for better results.    

For organizations, the most important asset is human resources, because basically human resources are the driving factor in every activity within the company. For an organization to carry out its activities to achieve its desired goals, it requires good management, especially human resources, because human resources are the main capital for planning, organizing, coaching and mobilizing other resources in the organization. Human resource management is a part of organizational management that focuses on the elements of human resources. The level of job satisfaction is the company's focus in retaining its employees. One of them is PT Bank Mandiri Taspen which is a private company that provides banking services for retirees. PT Bank Mandiri Taspen is a subsidiary of PT Bank Mandiri and PT Taspen which was founded on November 3 1992. Currently the company is trying to improve employee performance by paying attention to employee job satisfaction.The aim of this research is to analyze the impact of employee job satisfaction in terms of the work environment, work commitment and compensation on employees of PT Bank Mandiri Taspen KC Jakarta. The type of research used is descriptive and the method used is quantitative research methods. with the population being all employees of PT Bank Mandiri Taspen KC Jakarta. The sample used in this research was 75 respondents. The research data used is primary data, which was obtained through distributing questionnaires to samples or research respondents. The data analysis techniques used are multiple linear analysis, correlation, coefficient of determination, and hypothesis testing. The research results show that the work environment contributes to job satisfaction. Work commitment contributes to job satisfaction. Compensation contributes to job satisfaction. Then the work environment, work commitment and compensation simultaneously contribute to job satisfaction.

Corporate social responsibility is increasingly  implemented in line with companies' growing awareness of ethics and transparency in  their business operations, so they believe that social responsibility can be a true form of corporate responsibility. Stakeholders must be communicated not only about the implementation of social responsibility activities, but  also about social responsibility programs. because in addition to  being a form of transparency, it also makes the program social and creates mutual understanding with all stakeholders. The purpose of this study is to see the role and impact of PT CSR. PELINDO in improving the well-being of the surrounding community. The research method used is descriptive qualitative. Research results show that the communication role implemented by PT. Pelindo 1 was effective enough to approach the community. The impact of their CSR program is also enough to help the community  improve its economy, but the program they provide is not sustainable or community-based, so it cannot be felt by all the communities around the company. In addition to that, it realizes social responsibility by carrying out relief activities such as meeting the basic needs of the society, mass circumcisions, cataract treatment and compensation of orphans.

The aim of this research is to determine and analyze the effect of direct compensation and indirect compensation on the work productivity of employees at the Five Star Hotel Badung Bali. This research is quantitative research with a type of causal research. Data collection was carried out by distributing questionnaires to 70 employees of the Five Star Hotel Badung Bali. The sampling technique uses simple random sampling. The data analysis technique uses descriptive analysis to determine the profile of respondents and multiple linear regression analysis to test the research hypothesis. The results of this research conclude that direct compensation and indirect compensation have a significant effect on the work productivity of employees at the Five Star Hotel Badung Bali.  

This research is to determine the influence of work ability variables (X1), education level (X2) and compensation (X3) on employee performance (Y) of CV Alif Media Informatics. Quantitative type. The data collection techniques used are primary data and secondary data. Sample selection used the saturated sampling method, the total sample was 34 respondents at CV Alif Media Informatika. This research data was obtained through questionnaires, interviews and literature studies.The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The results of the research obtained the multiple linear regression equation Y= -1.986 + 1.130X1 + 0.781X2 + 0.715X3 and the t test results of the work ability variable had a partially significant effect on employee performance. t test results: The educational level variable has a partially significant effect on employee performance. The results of the t test of the compensation variable have a partially significant effect on employee performance. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that work ability, level of education and compensation simultaneously and significantly influence employee performance.  

The primary objectives of this study are twofold: (1) To assess the influence of the work environment on the job satisfaction of non-state civil servants, and (2) To investigate the impact of compensation on job satisfaction among non-state civil apparatus employees. This research adopts a quantitative approach, involving data collection methods such as observation, documentation, and the distribution of surveys. The research encompasses the entire population of non-state civil apparatus employees at the Kolaka Transportation Service, with a sample size of 135 individuals selected through a census technique, enabling a comprehensive examination of the population. The analysis of data encompassed an assessment of the measurement model and an investigation of the structural model through the application of Smart PLS 4.0. The research findings reveal a positive and statistically significant correlation between the work environment and compensation variables and the job satisfaction of non-state civil servant employees.

Based on the results of research conducted that: (1) The concept in Islamic economics is something promised and paid by tenants as compensation or payment for the benefits they enjoy. In principle, anything that can be used as a medium of exchange in buying and selling may be used for payment in wages. In addition, wages must be something of value and permitted by syara' and the amount must be known. The amount of the prescribed wages is known by both parties, both in terms of rent and wages. An appropriate reward according to syara' is something of value and there is pleasure between the two parties. (2) The concept of Islamic economics regarding the payment system for rice field plowing services in Aek Bonban Village, Aek Nabara Barumun District, is in accordance with Islamic economic theory. The land owner gives the plowman's wages at the promised time. For every job of plowing a field, the owner of the field immediately gives his wages. There is a small portion that pays wages later or even after the harvest, but there is no intention to delay or prolong the payment of wages. Even so, this can be understood by both parties, because financially the owner of the rice field must be able to pay wages, and usually. this has been agreed before. because it has fulfilled the pillars and conditions of wages. where in the agreement made between the owner of the rice field and the rice farmer contains the amount of wages and the time of payment of the wages. So that there is no element of fraud in it that can harm either party.

This research aims to determine: 1) The influence of compensation on job satisfaction of employees at the East Kolaka Regency Tourism and Culture Office. (2) The Influence of Motivation on Job Satisfaction of Employees at the East Kolaka Regency Tourism and Culture Office. This research uses a quantitative method approach. Data collection in this research used observation studies, documentation and questionnaires. The population of this research is all employees who work at the East Kolaka Regency Tourism and Culture Office. Meanwhile, the sample for this research was 34 people, with the sample determined using census techniques. Research instrument testing uses validity and reliability tests with SPSS 25.0. The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model testing (outer model) and structural model testing (inner model) with Smart PLS 4.0. Based on the research results, it is known that the Compensation Variable has a positive and significant effect on Employee Job Satisfaction, which is shown by a P-Values ​​value of 0.020. And the Motivation Variable has a positive and significant effect on Employee Job Satisfaction, this is shown by a P-Values ​​value of 0.000.    

This study discusses the influence of the physical work environment and the damage to the performance of ma'arif Udanawu Blitar teachers. the method used in this research is descriptive quantitative. The population used in this study were the mothers/fathers of teachers in Ma Ma'arif Udanawu Blitar, totaling 86 teachers. The sample used in this study is the entire population, namely 86 samples. The sampling method used is non-probability sampling technique with saturated sampling technique. Data processing in this study is using the Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, T Test, F Test and Coefficient of Determination,. The results of this study are that the physical work environment has a partial effect on performance with a significant 0,000 <0,05. Compensation has a partial effect on performance with a significant 0,005 <0,05. The physical work environment and alarms have a simultaneous effect on performance with a significant 0.000 <0.05.

Abstract. This study aims to examine the influence of Workload, Work Stress, Work Environment, and Employee Compensation and Performance at the Pandanaran Hotel Semarang in the Covid-19 Pandemic Era. The technique used in this study is non-probability sampling and is processed using multiple linear regression techniques. The results of the analysis and discussion based on questionnaires distributed to 114 respondents show that workload and work stress partially have a significant effect on employee performance. While the work environment and compensation variables partially have a positive and significant influence on the performance of Hotel Pandanaran Semarang employees in the Covid 19 Pandemic Era.

This research aims to explain the significant influence of Motivation, Compensation and Job Satisfaction on Employee Performance at PT. Indosat. This research data was obtained from the results of respondents' responses (questionnaires) as well as other research results that are relevant to the object under study. In this case primary data from employees of PT. Indosat with a sample of 55 respondents and used non probability sampling as a sampling technique. The analysis used in this research is multiple linear regression analysis using the SPSS program. The results of this research show that the tcount value is 2.644 > ttable 2.085, so the Motivation variable partially has a significant effect on Employee Performance, then the Compensation variable has a tcount value of 2.808 > ttable 2.085, so the Compensation variable partially has a significant effect on Employee Performance and Job Satisfaction, the tcount value is 2.871 > ttable. 2.085, then the Job Satisfaction variable partially has a significant effect on Employee Performance. Simultaneously the variables Motivation, Compensation and Job Satisfaction influence employee performance at PT. Indosat with Fcount results of 32.421. Apart from that, the results obtained from the Determination Coefficient were 0.809. This indicates that the independent variable has a significant and positive effect on the dependent variable.

Abstract : This research aims to determine the effect of communication, compensation and work discipline on the work productivity of PT. Mastar Samudera Rejeki Pare. The technique used is quantitative. The population used in this research was 34 employees of PT. Mastar Samudera Rejeki Pare. The sampling technique uses a saturated sample method, namely non-probability sampling. Information processing in this research uses device testing, classical assumption testing, influence testing, and hypothesis testing. The results of this research are that communication has a partial influence on work productivity with a significance value of 0.000 < 0.05, compensation has a partial influence on work productivity with a significance value of  0.000 < 0.05, work discipline has a partial influence on work productivity with a significance value of  0.000 < 0,05, overall communication variable. compensation, and work discipline have a simultaneous effect on work productivity with a value of 0.000 < 0.05.  

Astra Motor Brebes 1 is a motorbike dealer that sells Honda motorbike products and provides Honda motorbike service in Ketangungan. This research has the main objective to determine the influence of Motivation and Compensation on Employee Performance at Astra Motor Brebes 1. The method used is quantitative research. The population of this study is the same as the sample size, namely 60 respondents who are employees of Astra Motor Brebes 1. The data collection technique for this research is by distributing questionnaires online using Google Form. Then the data collected was processed using SPSS 26. The results of the study showed that partially motivation had a positive effect on employee performance, namely the calculated t value was 5.930 > t table 2.005 and the sig value. (0.000 < 0.05). Partial compensation has no influence on employee performance, namely t count 1.976 < t table 2.005 and the sig value. (0.053 > 0.05). It is known that Motivation and Compensation simultaneously influence employee performance by 0.525 or 52.5%.