Publication Search

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

The concept of supremum is fundamental in real analysis and plays a crucial role in the optimization of single-variable real functions. In practice, not all functions attain their supremum explicitly, which necessitates numerical approaches to evaluate their behavior computationally. This study aims to analyze the supremum of several one-dimensional real functions with different characteristics using a grid-search method implemented in Python. Four functions were examined: a parabolic function, a rational function with a sharp peak, a discontinuous piecewise function, and a function with a vertical asymptote. The analysis involved modeling the functions, discretizing the domain, performing numerical approximation of the supremum, verifying the results against analytical values, and using graphical visualization to observe the function behavior near the supremum. The findings indicate that the supremum of the parabolic, rational, and piecewise functions can be accurately identified, with results consistent with analytical expectations despite minor deviations caused by grid resolution limitations in the rational function. Meanwhile, the function with a vertical asymptote yields an unbounded supremum, which cannot be attained within the domain. These results demonstrate that Python provides stable and reliable numerical estimates of the supremum across various types of one-dimensional real functions, validating the effectiveness of computational methods in supporting conceptual understanding of supremum.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on personal financial management among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja, class of 2022. The research uses a quantitative approach, distributing questionnaires to 83 respondents selected through the Slovin formula. The data is analyzed using multiple linear regression, as well as validity, reliability, classical assumption, and hypothesis testing. The results show that financial knowledge has a positive and significant effect on personal financial management, while financial attitudes and self-control do not have a significant partial effect. However, simultaneously, the three independent variables have a significant impact on the students' personal financial management. These findings suggest that students' personal financial management is influenced by a combination of financial understanding, attitudes toward money management, and the ability to control their financial behavior. This indicates the importance of enhancing financial knowledge as a key factor in improving personal financial management among students, while attitudes and self-control need further attention to achieve better financial management.

This study aims to determine and analyze the effect of product completeness (X1) and service quality (X2) on purchasing decisions at PT. Sulo Rantepao, North Toraja. This research uses a quantitative approach with a multiple linear regression method. The data were collected through the distribution of questionnaires to 97 respondents. The results of the study indicate that partially, the product completeness variable (X1) does not have a significant effect on purchasing decisions, as shown by a significance value of 0.099 > 0.05 with a t-value of 1.667 > t-table value of 1.661. Meanwhile, the service quality variable (X2) is proven to have a positive and significant effect on purchasing decisions, with a significance value of 0.00 < 0.05 and a t-value of 8.540 > t-table value of 1.661. Simultaneously, product completeness (X1) and service quality (X2) have a significant effect on purchasing decisions (Y), as evidenced by a significance value of 0.00 < 0.05 and an F-value of 77.331 > F-table value of 3.09. The R-squared value of 0.614 indicates that the two independent variables are able to explain 6.14% of the variation in purchasing decisions, while the remaining 38.6% is influenced by other variables outside this study.

The purpose of this study is to determine the effect of lecturer certification on the performance of lecturers at the Universitas Kristen Indonesia Toraja. This study uses a quantitative method with a multiple linear regression approach, and data processing was carried out using SPSS version 23. The data collection procedures included observation, interviews, questionnaires, and documentation. The study involved 56 respondents who were selected using simple random sampling with the Slovin formula. The results of the t-test showed that lecturer certification has a significant effect on lecturer performance. This was evidenced by the significance value of 0.000 (p < 0.05) and a t-value of 7.099, which is greater than the t-table value of 2.005. This means that lecturer certification (variable X) positively affects lecturer performance (variable Y). The conclusion of this study is that lecturer certification has a positive and significant impact on improving lecturer performance at Universitas Kristen Indonesia Toraja. This study recommends that the university pay attention to the importance of lecturer certification to support the improvement of teaching quality and lecturer performance in the future.

This study aims to analyze the influence of the Live Streaming and Flash Sale features on TikTok Shop on purchasing decisions for Maybelline cosmetic products. The research employs a quantitative approach using a survey method, with a questionnaire distributed to 79 female students of the 2022 Management Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. Based on the analysis results, it was found that the Live Streaming feature has a positive and significant impact on purchasing decisions, while Flash Sale does not show a significant effect. Simultaneously, both variables have a significant effect on purchasing decisions, with an R² value of 15.1%. This indicates that other factors outside of the variables studied influence purchasing decisions by 84.9%. The findings suggest that the Live Streaming feature is more effective in influencing purchasing decisions compared to Flash Sale, highlighting the importance of utilizing interactive and real-time features to enhance consumer purchase intent on e-commerce platforms like TikTok Shop. This study provides insights for marketers in designing more targeted digital marketing strategies on social media platforms.

This study aims to determine the effect of compensation on employee performance through job satisfaction as an intervening variable at PT Sumber Alfaria Trijaya Tbk Jambi Branch. The population and sample in the study were all employees of PT Sumber Alfaria Trijaya Tbk Jambi Branch totaling 754 employees, while the sample was determined using a sampling method adjusted to the research needs of 89 employees. This study uses a quantitative approach and data were collected through a questionnaire method. The data analysis method of this study is descriptive statistical analysis using the Structural Equation Model (SEM) technique using the SmartPLS 4 program analysis tool. Model testing includes convergent validity testing through outer loading and Average Variance Extracted (AVE) values, discriminant validity testing, and reliability testing through Composite Reliability and Cronbach's Alpha values. Evaluation of the structural model was carried out by looking at the R-Square value, direct effect, indirect effect, and hypothesis testing through t-statistic and p-value. Based on the results of the study, it shows that the average employee performance score of 397.2 is included in the very high category; compensation of 394.3 is included in the very high category; and job satisfaction of 399.1, categorized as very high. The results of the PLS test indicate that compensation has a positive and significant effect on employee performance; compensation has a positive and significant effect on job satisfaction; job satisfaction has a positive and significant effect on employee performance; and compensation has a positive and significant effect on employee performance through job satisfaction as an intervening variable. This research recommends: (1) For the employee performance variable, companies are advised to provide time management training and conduct regular evaluations to achieve work targets more consistently. (2) For the compensation variable, companies need to improve the suitability and availability of work facilities to support effective task implementation. (3) For the job satisfaction variable, companies are advised to improve the work environment and enhance the quality of physical facilities to increase employee comfort and satisfaction.

This study aims to determine the effect of Electronic Word of Mouth on Purchase Decisions (a case study of Glad2Glow skincare products). The population of this study consists of consumers who use Glad2Glow skincare products, with the sampling technique using accidental sampling. This research employs a quantitative method. The object of this study is users of Glad2Glow products who purchase skincare products at Glowtica Beauty Store. Data were collected through questionnaires measured using a Likert scale. The data analysis technique used is simple linear regression, processed with the assistance of SPSS software. The results of the t-test indicate that the Electronic Word of Mouth variable (X) has a significant effect on Purchase Decisions, with a significance value of 0.000 < 0.05 and a t-value of 6.069 > t-table of 2.03224. Therefore, it can be concluded that Electronic Word of Mouth has a significant effect on the Purchase Decision of Glad2Glow skincare products. Based on the results of this study, it can be concluded that Electronic Word of Mouth has a positive influence on the purchase decision of Glad2Glow skincare products.

The purpose of this study was to determine whether there is an influence of parental income and peer environment on the consumer behavior of students studying in the Management Study Program at the Indonesian Christian University of Toraja. Data collection procedures for this study included observation, questionnaires, and documentation. The method used in this study was a quantitative method using the Simple Linear Regression method and processed using SPSS 26. The sample collection technique used was nonprobability sampling with a purposive sampling technique where the sampling technique was based on certain criteria or considerations. The results of the study showed that the t-test on the Parental Income variable had a calculated t value > t table with a value of (3.409) < (1.664). The Parental Income variable has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The t-test on the Peer Environment had a calculated t value > t table with a value of (4.279) < (1.664). The Peer Environment has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The f-test has a significance value of 0.000 < 0.05, which means that parental income and peer environment have a simultaneous and significant influence on the consumer behavior of students in the Management Study Program at the Indonesian Christian University of Toraja.

This study aims to examine the influence of shopping lifestyle, hedonic shopping value, and e-wallet on impulsive buying behavior among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. This research is quantitative in nature, using multiple linear regression analysis. The sample consisted of 80 respondents, determined using Slovin's formula and purposive sampling technique as the basis for selecting respondents deemed relevant to the research objectives. The results of the study indicate that, partially, shopping lifestyle significantly influences impulsive buying with a t-value of 3.608 and sig = 0.001, hedonic shopping value significantly influences impulsive buying with a t-value of 2.186 and sig = 0.032, and e-wallet significantly influences impulsive buying with a t-value of 3.043 and sig = 0.003. Simultaneously, all three independent variables significantly affect impulsive buying, with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value of 0.223 indicates that the three independent variables explain 22.3% of the variation in impulsive buying behavior, while the remaining 77.7% is explained by other factors not investigated in this study. These findings suggest that shopping lifestyle, the value gained from shopping, and the convenience of digital transactions through e-wallets are triggers for unplanned buying behavior.

This study aims to analyze the effect of product quality on consumer satisfaction at Kipang Sisera Panyabungan Business. The research method used is a quantitative approach with data collection techniques through observation, interviews, and distributing questionnaires to 96 respondents who are Kipang Sisera customers. The data obtained were analyzed using validity, reliability, and regression analysis tests with the help of SPSS 25. The results of the validity test showed that all items in the questionnaire were valid with a calculated r value> r table (0.1689), while the results of the reliability test using Alpha Cronbach showed a value> 0.60, which means that the research instrument can be trusted. The results of the partial regression test (t test) showed that product quality had a positive and significant effect on consumer satisfaction with a significance value of 0.000 <0.05. The coefficient of determination (R²) test showed that product quality contributed 62.9% to consumer satisfaction, while the rest was influenced by other variables not examined in this study.

This study aims to analyze the influence of product quality, price perception, and promotion on purchasing decisions for Panasonic brand electronic products at the Batam Electronics Store in Pekanbaru City. This study uses a quantitative approach with a survey method, where primary data is collected by distributing questionnaires to 45 consumers who have purchased Panasonic products. The sampling technique uses a purposive sampling method. The data obtained are analyzed using a structural equation model based on Partial Least Square (PLS) to test the relationship between research variables. The results of the analysis show that product quality has a positive and significant effect on purchasing decisions, indicating that product quality and reliability are important factors in consumer considerations. In addition, promotion is also proven to have a positive and significant influence on purchasing decisions, indicating the role of promotional strategies in attracting consumer interest. Price perception also has a significant influence, which means that the suitability of price with the benefits perceived by consumers can encourage purchasing decisions. The findings of this study confirm that improving product quality, setting prices that are in accordance with consumer perceptions, and implementing effective promotional strategies can strengthen purchasing decisions. Therefore, the results of this study are expected to be a reference for business actors in formulating marketing strategies for electronic products. Keywords: Product Quality, Price Perception, Promotion, Purchasing Decisions.

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

This study aims to determine whether there is an effect of job training, workload, and work motivation on employee performance at KSP Balo’ta, Tana Toraja Regency. The data collection procedures in this study included interviews, questionnaires, and documentation. The research employed a quantitative method using multiple linear regression analysis, which was processed using SPSS version 23. The sampling technique used was the census (total sampling) method, in which all members of the population were included as samples, totaling 38 respondents. The results of the study indicate that: (1) partially, job training has a significant effect on employee performance. This is evidenced by the t-test results, where the significance value is 0.000 < 0.05 and the calculated t-value is −9.613 > t-table value of 1.691, indicating that variable X1 influences variable Y. (2) workload has a significant effect on employee performance, as shown by the t-test results with a significance value of 0.004 < 0.05 and a calculated t-value of 1.842 > t-table value of 1.691, indicating that variable X2 affects variable Y. (3) work motivation has a significant effect on employee performance, as evidenced by the t-test results with a significance value of 0.000 < 0.05 and a calculated t-value of 4.694 > t-table value of 1.691, indicating that variable X3 influences variable Y. (4) simultaneously, job training, workload, and work motivation have a significant effect on employee performance. This is supported by the F-test results, where the significance value is 0.000 < 0.05 and the calculated F-value is 37.209 > F-table value of 2.883, indicating that variables X1, X2, and X3 simultaneously influence variable Y.

This study aims to determine the effect of Product Assortment, Price, and Store Atmosphere on Consumer Purchase Intention at MR.DIY, North Toraja Regency. The independent variables used in this study are Product Assortment (X1), Price (X2), and Store Atmosphere (X3), while the dependent variable is Consumer Purchase Intention. The population in this study consists of consumers who have purchased products at MR.DIY. The sample in this study was selected using the accidental sampling method, with a total of 90 respondents. Data collection techniques in this study used questionnaires with a quantitative approach. The data analysis techniques used were descriptive statistical analysis and multiple regression analysis, followed by hypothesis testing using SPSS 25. Based on the results of the t-test, the product assortment variable shows a t-count value greater than the t-table value (4.574 > 1.987) with a significance level of (0.000 < 0.05). The price variable shows a t-count value greater than the t-table value (4.261 > 1.987) with a significance level of (0.000 < 0.05), while the store atmosphere variable also has a t-count value greater than the t-table value (3.857 > 1.987) with a significance level of (0.000 < 0.05). Meanwhile, the results of the F-test (simultaneous test) produce an F-count value greater than the F-table value (18.800 > 2.711) with a significance level of (0.000 < 0.05). The results of the study indicate that Product Assortment, Price, and Store Atmosphere simultaneously have a positive and significant effect on Consumer Purchase Intention at MR.DIY, North Toraja Regency.