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Pengaruh Kebijakan Hutang dan Transfer Pricing terhadap Tax Avoidance dengan Kualitas Audit sebagai Variabel Moderasi
Pinkan Novtalia Zaskia
; Indah Hapsari
Jurnal Manajemen dan Ekonomi Bisnis
Vol 6
, No 2
(2026)
This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-B...
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Strategi Marketing Mix (4P) dalam Memperkuat Citra Merek pada UMKM Hijab: Studi Kasus pada UMKM Bell.Scraft
Jurnal Manajemen Riset Inovasi
Vol 4
, No 2
(2026)
This study is motivated by the increasing competition in the Muslim fashion industry, which encourages SMEs to develop effective marketing strategies to build brand image. The purpose of this study is to analyze the implementation of the marketing mix (4P) strategy in strengthening the brand image of Bell.Scraft SMEs. This research employs a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation, and then analyzed using the data an...
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The Strategic Role of Job Satisfaction in Shaping Organizational Commitment: A Literature Review
Systematic Literature Review Journal
Vol 1
, No 4
(2025)
This study examines the strategic role of job satisfaction in shaping organizational commitment in the context of companies by synthesizing empirical evidence published between 2016 and 2025. Although it has been extensively researched, findings related to the consistency and determinants of the relationship between job satisfaction and organizational commitment are still scattered and have not been integrated, thus requiring comprehensive mapping. Therefore, this study aims to identify empirica...
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