INTERNATIONAL CONFERENCE ON GLOBAL INNOVATION AND TRENDS IN ECONOMICS AND BUSINESS (ICOBIS)

THE INFLUENCE OF PHYSICAL WORK ENVIRONMENT, WORK MOTIVATION, AND WORK LOAD ON JOB SATISFACTION OF EMPLOYEES OF THE MUNCUL JAYA SHRIMP CRACKERS COMPANY, BREBES DISTRICT

Nurul Inayah — 2025-06-12

To determine and analyze the influence of the physical work environment, work motivation, and workload on job satisfaction of employees of the Udang Jaya Shrimp Cracker Company, Brebes Regency. This research is a type of causal associative research with quantitative methods. The population in this study are all employees ofthe Udang Jaya Shrimp Cracker Company, Brebes Regencywith a total of 38 employees using a census or saturated sampling. Data collection techniques in this research used a questionnaire. The data analysis technique used in this research is multiple linear regression analysis. The conclusions of this research are 1) The physical work environment has an effect on job satisfaction at the Muncul Jaya Shrimp Cracker Company, District. Brebes. 2)Work motivation has an effect on employee job satisfaction at the Muncul Jaya Shrimp Cracker Company, Kab. Brebes. 3)Workload has an effect on job satisfaction of employees of the Muncul Jaya Shrimp Cracker Company, Kab. Brebes4)Physical Work Environment, Work Motivation, and Work Load simultaneously have an effect on job satisfaction of employees of the Udang Jaya Shrimp Cracker Company, Muncul Jaya District. Brebes.

THE INFLUENCE OF FINANCIAL INFORMATION TECHNOLOGY, ABILITY MANAGERIAL, FINANCIAL INCLUSION, AND FINANCIAL LITERACY ON SME PERFORMANCE IN TEGAL CITY

Intan Pramudita — 2025-06-12

The purpose of this study is to understand in detail work from SMEs by testing four independent variables that can determine performance, including Financial Information Technology, Managerial Ability, Financial Inclusion, Financial Literacy. This type of quantitative descriptive In this study, the data analysis method used is regression analysis of berganda line segments using SPSS version 22, this research uses Purposive Sampling Technique. Sample measurements used the Slovin formula, Data collection was conducted with 100 respondents. The test results state that financial information technology possess no positive effect on the performance of SMEs in Tegal City, Managerial Capability has a positive positive positive impact on UKM's workforce Tegal City, Financial Inclusion has a positive positive impact on UKM's workforce Tegal City, Financial Literacy has a
positive impact on UKM's workforce Tegal City.

BI-7 INFLUENCE ANALYSISDAYS REPO RATE,JAKARTA ISLAMIC INDEX, AND THE AMOUNT OF MONEY IN CIRCULATION TOWARDS THE GROWTH RATE OF ASSET VALUES NET WAGE (NAB) OF SYARIAH MUTUAL FUNDS PERIOD 2019 - 2023

Arini Muzayanah — 2025-06-12

This research aims to examine the influence of the BI-7 Days Repo Rate (BI7DRR), Jakarta Islamic Index (JII), and Money Supply on the growth rate of Net Asset Value (NAV) of sharia mutual funds for the period 2019-2023. This type of research is quantitative with secondary data. The data analysis method used is multiple linear analysis with the help of the SPSS version 22 program using saturated sampling. The result of this research is that the BI-7 Days Repo Rate has a negative effect on the growth rate of NAV of sharia mutual funds, the Jakarta Islamic Index has no effect on the growth rate of NAV of sharia mutual funds, and "Money Circulation Amount" has a negative influence on the growth rate of NAB of sharia mutual funds.

THE EFFECT OF THE IMPLEMENTATION OF THE ONLINE TAX VEHICLE SYSTEM APPLICATION ( NEW SAKPOLE), PAYMENT COMPLIANCE LEVEL AND SERVICE QUALITY OF THE NEW SAKPOLE APPLICATION ON MOTOR VEHICLE TAX RECEIPTS IN TEGAL REGENCY

Dwi Anggi Safitri — 2025-06-12

This study aims to examine the effect of the application of the NEW SAKPOLE application, the level of payment compliance and the quality of service of the NEW SAKPOLE application on motor vehicle tax revenue in Tegal Regency. The population of this study were all motor vehicle taxpayers in Tegal Regency. The sampling technique in this study used simple random sampling and to determine the sample size using the Slovin formula. The data used is primary data through the distribution of questionnaires directly to respondents. The data analysis used is multiple linear regression using SPSS version 26. NEW SAKPOLE application partially has no effect on motor vehicle tax revenue in Tegal Regency. The level of payment compliance partially has a positive effect on motor vehicle tax revenue in Tegal Regency. The quality of service of the NEW SAKPOLE application partially has no effect on motor vehicle tax revenue in Tegal Regency.

THE INFLUENCE OF SALES GROWTH, CAPITAL INTENSITY, ACCOUNTING CONSERVATISM, AND RETURN ON ASSETS (ROA) ON TAX AVOIDANCE

Vika Ayu Narita — 2025-06-12

This study aims to determine the effect of Sales Growth, Capital Intensity, Accounting Conservatism and Return on Assets on Tax Avoidance in Basic Industry and Chemical Sector Manufacturing Companies. This type of research is descriptive quantitative research. The data in this study include secondary data. The population in this study were industrial and chemical sector manufacturing companies listed on the IDX totaling 102 companies. The sampling technique used purposive sampling technique resulting in 21 manufacturing companies. The data analysis techniques used are descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that accounting
conservatism and Return on Asset affect tax avoidance. While sales growth and capital intensity have no effect on tax avoidance.

THE INFLUENCE OF INDUSTRY YTPE, GROWTH, PROFITABILITY, AND MEDIA EXPOSURE ON CARBON EMISSION DISCLOSURE OF HIGH PROFILE INDUSTRIAL COMPANIES ON THE INDONESIA STOCK EXCHANGE

Arzeti Bilbina — 2025-06-12

Carbon emission disclosure refers to an important element of corporate social responsibility reporting that focuses on environmental issues. This information is usually included in additional reports published along with the Statement of Financial Accounting Standards (PSAK). This study aims to determine the effect of industry type, growth, profitability, and media exposure on carbon emission disclosure of high profile industrial companies on the Indonesian stock exchange. This research is a quantitative study with secondary data in the form of the company's annual financial statements. The sample of this study was selected using purposive sampling technique and obtained sample data as many as 21 companies with a total sample of 105 samples. The data analysis technique uses multiple linear regression analysis with the SPSS 22 program. The results of this study indicate that industry type and profitability have a positive effect on carbon emission disclosure. While growth and media exposure have no effect on carbon emission disclosure.

THE INFLUENCE OF INVESTMENT DECISIONS, MANAGERIAL OWNERSHIP, DEBT POLICY, DIVIDEND POLICY, ANDCORPORATE SOCIAL RESPONSIBILITYON COMPANY VALUE

Eka Meilidia Khasanah — 2025-06-12

This study aims to examine the influence of investment decisions, managerial ownership, debt policy, dividend policy and corporate social responsibilityon company value. This type of research is descriptive quantitative research. The data in this study include secondary data. The population in this study is all companiesgo publiclisted on the IDX during 2019-2023. The sampling technique uses thepurposive samplingresulting in 37 manufacturing companies. The data analysis techniques used are descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that investment decisions and debt policies have a positive effect on company value. While managerial ownership, dividend policy, andcorporate social responsibilitydoes not affect the company's value.

THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, INTERNAL CONTROL SYSTEMS, INFORMATION TECHNOLOGY UTILIZATION, AND SUCCESSFUL IMPLEMENTATION OF FINANCIAL INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS AT RURAL BANKS (BPR) IN TEGAL CITY

Ega Tiara Mukti — 2025-06-12

This study aims to examine the effect of Human Resources Competence, Internal Control System, Information Technology Utilization, and Successful Implementation of Financial Information Systems on the Quality of Financial Statements at Banks (BPR) Tegal City. This research uses Quantitative, the data used are primary and secondary data. Population size of 8 BPR Banks Tegal City. Sampling this research was done using saturated samples. The analysis technique used is multiple linear regression analysis, t test, f test and the coefficient of determination. The results showed that Human Resources Competence, Internal Control System, and Information Technology Utilization had a positive effect on the Quality of Financial Statements at Banks (BPR) Tegal City. Conversely, the Successful Implementation of Financial Information Systems does not have a positive effect on the Quality of Financial Statements at Banks (BPR) Tegal City.

THE INFLUENCE OF PERSONAL BACKGROUND, POLITICAL BACKGROUND, BUDGET KNOWLEDGE AND PUBLIC POLICY TRANSPARENCY ON THE ROLE OF REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL (DPRD) MEMBERS IN REGIONAL FINANCIAL SUPERVISION

Iqbal Ramadhan — 2025-06-12

This study aims to examine the Influence of Personal Background, Political Background, Budget Knowledge and Public Policy Transparency on the Role of DPRD Members in Regional Financial Supervision in Brebes Regency. This type of research is quantitative. The data used in this study are primary data. The population of 50 people consisting of members of the Brebes Regency DPRD, Sampling in this study used the saturated sampling technique. Saturated sampling is the determination of samples that make members of the population used as samples. The results of this study indicate that Personal Background and Budget Knowledge have a positive effect on the role of the DPRD in regional financial supervision. While Political Background and Public Policy Transparency do not affect the role of the DPRD in regional financial supervision.

THE EFFECT OF ACCOUNTABILITY, ACCOUNTING INFORMATION SYSTEM AND BUDGET SYSTEM ON FINANCIAL MANAGEMENT PERFORMANCE IN PRIVATE HIGHER EDUCATION IN TEGAL, CENTRAL JAVA

Mutiara Ashya — 2025-06-13

This study aims to determine the effect of Accountability Variables, Accounting Information Systems and Budget Systems on Financial Management Performance at Private Universities in Tegal, Central Java. This study uses quantitative research with a descriptive approach. The subjects of this study were employees in the finance department at Private Universities in Tegal, Central Java. The data used in this study are primary data obtained from respondents who filled out the Questionnaire. The sample of this study was 40 respondents, but the Questionnaire that could be used was 40 respondents which was calculated using Saturated Samples. The tool used for this study used multiple linear regression analysis. The results of the T-test analysis showed that Accountability had a negative effect on the Financial Management Performance of Universities with a significant value of 0.036, the Accounting Information System had a positive effect on the Financial Management Performance of Private Universities with a significant value of 0.005, and the Budget System had no effect on the Financial Management Performance of Private Universities with a significant value of 0.077. The results of the determination coefficient value were 0.232 or 23%. It can be interpreted that Financial Management Performance is influenced by Accountability, Accounting Information Systems, and Budgeting Systems, by 23%. While the remaining 77% is influenced by other variables outside this study.

Analysis of Financial Performance Before and After Implementation of Financial Management of the Public Service Agency (PK-BLU) at the Tegal Fisheries Training and Extension Center (BPPP)

Rizqa Nursa Nailurakhma — 2025-06-13

This study aims to determine the difference between the financial performance of the Tegal Fisheries Training and Extension Center (BPPP) before and after the implementation of the Financial Management of the Public Service Agency (PK-BLU) using the financial ratio indicator approach by PER-21/PB/2015, Value For Money (VFM) and Balanced Scorecard (BSC). This study is a comparative research with a quantitative approach. The data in this study uses secondary data obtained from the Annual Financial Report of BPPP Tegal and the Performance Report of BPPP Tegal before PK-BLU in 2020-2021 and after PK-BLU in 2022-2023. The data analysis method used the Wilcoxon Signed Rank Test with a significance value (alpha) of 0.05. The test results showed that there was a difference in financial performance using the PER-21/PB/2015 approach with a significance value of (0.001) ≤ α (0.05), there was no difference in financial performance using the Value For Money (VFM) approach with a significance value of (0.674) > α (0.05), and there was no difference in financial performance using the Balanced Scorecard (BSC) approach with a significance value of (0.833) > α (0.05). This study shows that BPPP Tegal's financial performance has improved after implementing PK-BLU. This can be seen from the increase in financial ratios after PK-BLU which can be interpreted as betterfinancial management.

THE INFLUENCE OF STAKEHOLDER ENGAGEMENT, CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND COMPANY SIZE ON SUSTAINABILITY REPORT DISCLOSURE TO THE COMPANY CONSUMER NON- CYCLICALS SECTOR LISTED ON THE IDX FOR THE 2020-2023

Rizqi Nadia Aulia — 2025-06-13

The aim of this research is to determine the influence of foreign ownership, institutional ownership, and tax aggressiveness as proxies for stakeholder engagement variables, independent board of commissioners as proxies for corporate governance variables, profitability and liquidity as proxies for financial performance variables and company size on the disclosure of sustainability reports in companies. non-cyclical consumer sector listed on the IDX in the 2020-2023 period. The sampling technique used a purposive sampling method and obtained 88 samples from 22 companies. The data analysis method uses multiple linear regression analysis with the help of SPSS Version 22. The research results state that Foreign Ownership and Liquidity have a significant negative effect on sustainability report disclosure. Institutional Ownership and Profitability have a
significant positive effect on sustainability report disclosure. Tax Aggressiveness, Independent Board of Commissioners and Company Size have no effect on the sustainability report.

THE EFFECT OF AWARENESS, SELF-ASSESSMENT, FISCAL SERVICES, EBILLING, AND SANCTIONS ON WPOP COMPLIANCE

Sya'baeni Azzahroh — 2025-06-18

Indonesia is one of the developing countries that continues to carry out development in various sectors. The rampant development of existing infrastructure and the construction of a new capital city that is underway, it also affects the expenditure of national income. There are various sources of national income, one of which is the taxation sector which is the largest source of state cash revenue.This research uses a quantitative approach. The type of data used in this study is primary data. The sample in this study amounted to 100 respondents with certain criteria using non-probability sampling method with purposive sampling technique. The data source in this study is primary data obtained directly from filling out questionnaires given to respondents. The data collection technique uses a questionnaire or questionnaire method. The data analysis technique used Multiple Linear Regression Analysis and significant tests (classical assumption test, t test, f test, and determination coefficient test).Based on the results of this study are 1) From partial testing of Taxpayer Awareness on xpayer
Compliance obtained sig value = 0.000> 0.05, 2) From partial testing of the Self-Assessment System on Taxpayer Compliance, the sig value = 0.000 < 0.05, 3) From partial testing of Tax Service on Taxpayer Compliance, the sig value = 0.031 < 0.05, 4) From partial testing of E-Billing Implementation on Taxpayer Compliance, the sig value = 0.001 < 0.05, 5) From partial testing of tax sanctions on Taxpayer Compliance, the sig value = 0.030 < 0.05. The conclusion of this research is 1) Taxpayer awareness affects the compliance of individual taxpayers in Tegal City, 2) Self Assessment System affects the compliance of individual taxpayers in Tegal City, 3) Fiskus service affects the compliance of individual taxpayers in Tegal city, 4) The application of
E-Billing affects the compliance of individual taxpayers in Tegal City, 5) Tax Sanctions affects the compliance of individual taxpayers in Tegal City.

THE EFFECT OF AUDIT REPORT LAG, AUDI SWICHING, DEBT DEFAULT, AND COMPANY GROWTH ON AUDIT OPINION GOING CONCERN (EMPIRICAL STUDY ON INDUSTRIAL COMPANIES LISTED ON THE IDX IN 2019-2023)

Titi Wulan Purnama — 2025-06-19

This study aims to determine the Effect of Audit Report Lag, Audit Switching, Debt Default and Company Growth on Audit Opinion Going concern in Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. A sample of 26 companies multiplied by 5 years into 130 research samples, using the purposive sampling method. The data analysis technique uses the logistic regression analysis method. The results of this study show that audit hassle lag, debt defaul and company growth have a positive effect on audit opinions going concern. Meanwhile, switching audits have no effect on the opinion of going concern audits.

Good Governance of City Government: Is it Influenced by Organizational Culture, Government Accounting Standards, and Information Technology, with the Performance of Regional Government Apparatus as a Moderating Variable (In Tegal City OPD)

Tuti Anawiyah — 2025-06-19

The aim of this research is to determine the influence of organizational culture, government accounting standards, information technology, and good governance on the performance of regional government officials as moderating variables in the Tegal City Regional Apparatus Organization (OPD). The data were analyzed with SPSS and used multiple regression analysis methodology and interaction tests. The research results prove that organizational culture and government accounting standards influence good governance. However, information technology does notsignificantly influence good governance. In addition,the performance of regional government officials weakens the relationship between organizational culture and good governance, strengthens government accounting standards and good governance, but is unable to moderate the relationship between information technology and good governance.

COMPARATIVE ANALYSIS OF THE FINANCIAL PERFORMANCE OF STATEOWNED BANKS AND NATIONAL PRIVATE BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2018-2022

Muhammad Hadi Riyanto — 2025-06-19

This study aims to determine the differences in financial performance between Government Banks and Private Banks listed on the Indonesia Stock Exchange from 2018 to 2022 using the ratios of CAR, NPL, ROA, LDR, and BOPO. The population for this research includes all banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data used in this study are quantitative. Data analysis methods involve descriptive statistical techniques, normality tests, hypothesis testing using independent sample t-tests, and Mann-Whitney tests. The results indicate significant differences in the LDR and CAR ratios. Meanwhile, the NPL, ROA, and BOPO ratios show no significant differences.

THE INFLUENCE OF GROWTH OPPORTUNITY, MANAGERIAL OWNERSHIP, DEBT COVENANT, CAPITAL INTENSITY ON ACCOUNTING CONSERVATISMIN NON- CONSUMER SECTOR COMPANIES CYCLICAL LISTED ON THE INDONESIA STOCK EXCHANGE YEAR 2019 – 2023

Uly Nisifa Nur Wahyuni — 2025-06-19

This research aims to examine the influence of Growth Opportunity, Managerial Ownership, Debt Covenant, and Capital Intensity on Accounting Conservatism.This research used secondary data with a purposive sampling method, and 34 companies were selected with 170 data, which came from financial reports and annual reports of non-consumer cyclical sector companies listed on the 2019-2023 BEI. Data processing uses the SPSS 22 program. From the results of this research, it can be concluded that Growth Opportunity, Managerial Ownership, and Debt Covenant have no effect on Accounting Conservatism, while Capital Intensity has a negative effect on Accounting Conservatism.

THE INFLUENCE OF ECONOMIC CONDITIONS, TAX KNOWLEDGE, SELF IMPROVEMENT, AND JOB MARKET CONSIDERATIONS ON STUDENT INTERESTS CAREER IN TAXATION THROUGH TAX BREVET TRAINING

Riza Yulianti — 2025-06-19

This study aims to identify economic conditions, tax knowledge, self-improvement, and job market considerations that affect students' interest in pursuing a career in taxation after participating in a tax brevet training program. The independent variables in this study are economic conditions, tax knowledge, selfimprovement, and job market considerations. The dependent variable is students' interest in choosing a career in taxation. Meanwhile, tax brevet training is considered an intervening variable that mediates the relationship between the independent and dependent variables. The data used are primary data obtained from questionnaire data. The test data were 105 samples. The analysis method used is mediation test analysis with the SmartPLS version 4 application. The variables of economic conditions and self-improvement do not have a significant effect on success in participating in the tax brevet certification program. Tax knowledge and job market considerations are strong predictors of success in the certification program. The variables of economic conditions, self-improvement, and job market considerations do not directly affect students' interest in pursuing a career in taxation. There is a significant positive relationship between tax knowledge and students' interest in pursuing a career in taxation. The tax brevet certification program is unable to mediate the relationship between the variables of economic conditions and self-improvement with students' interest in pursuing a career in taxation. The tax brevet certification program acts as a mediator that strengthens the relationship between the variables of tax knowledge and job market considerations with students' interest in pursuing a career in taxation. Overall, the results of this study indicate that the tax brevet certification program has a positive influence on students' interest in choosing a career in the field.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, EARNINGS MANAGEMENT, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS

Aulia Nurul Jannah — 2025-06-20

This research aims to examine the influence of Good Corporate Governance, Profit Management, Profitability and Capital Intensity on tax aggressiveness. This research used secondary data with a Purposive Sampling sampling method from financial reports and annual reports of manufacturing companies listed on the IDX 2019-2023. From the results of this research, it can be concluded that Good Corporate Governance, Profit Management, have no effect on tax aggressiveness. while profitability has a negative effect on tax aggressiveness and capital intensity has a positive effect on tax aggressiveness.

THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, HEDONIC LIFESTYLE, SOCIAL ENVIRONMENT ON THE FINANCIAL BEHAVIOR OF THOSE WHO HAVE WORKED

Izzati Nabilah — 2025-06-20

The aim of this research is to determine the influence of financial literacy, financial technology, hedonic lifestyle and social environment on the financial behavior of students at the Faculty of Economics and Business, Pancasakti University, Tegal. This research uses a quantitative type of research using primary data in the form of a questionnaire. With a population of students from the Faculty of Economics and Business, Pancasakti University, Tegal, the sample obtained was 100 respondents. The data was processed using statistical data applications with the SPSS version 22 program. The results ofthis research show that Financial Literacy partially has a positive effect on Student Financial Behavior. Meanwhile, Financial Technology, Hedonic Social Lifestyle and Social Environment partially have no effect on Student Financial Behavior. The results of the Coefficient of
Determination Test show that the Financial Behavior variable can be shown by the independent variables (Financial Literacy, Financial Technology, Hedonic Lifestyle, and Social Environment) worth 0.402 or 40.2% which has the remaining 59.8% explained by other independent variables that are not included in this research.

THE INFLUENCE OF PERCEPTION OF TOURIST ATTRACTIONS, TOURISM IMAGES AND TOURISM FACILITIES ON TOURIST SATISFACTION AT BAHARI WATERPARK TEGAL

Raihan Tri Mulyo — 2025-07-01

This study aims to analyze the influence of perception of Tourist Attraction, Tourism Image, and Tourism Facilities on Tourist Satisfaction at Bahari Waterpark Tegal. This study uses primary data. The population of this study is all tourists who have visited Bahari Waterpark Tegal so that it cannot be known. The Incidental Sampling technique is used to select the samples. The research respondents consisted of 100 customers who were categorized as data for the study. Data collection was carried out through questionnaires. The analysis method used is multiple linear regression analysis. From the research carried out,
it was obtained that Tourism Attraction has an effect on tourist satisfaction at Bahari Waterpark Tegal, Tourism Image has an effect on tourist satisfaction at Bahari Waterpark Tegal, and Tourism Facilities have no effect on tourist satisfaction at Bahari Waterpark Tegal.

THE EFFECT OF THIRD-PARTY FUNDS, CAPITAL ADEQUACY RATIO, OPERATING COSTS, OPERATING INCOME, AND NON-PERFORMING LOANS ON PROFITABILITY WITH FIRM SIZE AS A MODERATION VARIABLE IN THE BANKING SUB-SECTOR FOR THE 2019-2023 PERIOD

Intan Nurul Jannah — 2025-07-01

This research aims to determine and analyze the influence of third-party funds, capital adequacy ratio, operating expenses to operating income, and nonperforming loans on profitability with firm size as a moderating variable on the banking sub-sector for the 2019-2023 period. Secondary data is used in this quantitative research. This research uses a quantitative research method. The population of this study was 47 companies with the sample used being 10 companies included in the banking sub-sector. The sampling technique used a purposive sampling. The analysis techniques used are descriptive statistical tests,
classical assumption tests, multiple linear regression analysis tests, t-statistical tests, coefficient of determination tests, and Moderate Regression Analysis (MRA). Based on the results of this research, show that third-party funds have a positive effect on profitability, capital adequacy ratio have a positive effect on profitability. In contrast, operating expenses to operating income do not affect profitability, and non-performing loans do not affect profitability. Meanwhile, firm size can moderate the influence of the capital adequacy ratio on profitability. However, the firm size variable cannot moderate the variables of third-party funds, operating expenses to operating income, and non-performing loans.

THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, AND FREE CASH FLOW ON DIVIDEND POLICY WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN THE NON-CYCLICAL CONSUMER SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023

Aida Marsya Salsabila — 2025-07-01

This research aims to determine and analyze the influence of profitability, liquidity, leverage and free cash flow on dividend policy with good corporate governance as a moderating variable in the non-cyclical consumer sector listed on the Indonesia Stock Exchange in 2019-2023. This type of research is quantitative. The data used is secondary data. The sample data obtained was 75 research data from 15 companies during the research period, namely 2019-2023. Data analysis techniques use descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t statistical tests, coefficient of determination tests (R2), and Moderated Regression Analysis (MRA). Hypothesis testing was carried out using the SPSS 22 program. The research results show that profitability has a positive effect on dividend policy, liquidity has a negative effect on dividend policy, leverage has a negative effect on dividend policy, free cash flow has no effect on dividend policy, institutional ownership can moderate the effect of profitability on dividend policy, institutional ownership cannot moderate the influence of liquidity on dividend policy, institutional ownership cannot moderate the influence of leverage on dividend policy, institutional ownership can moderate the influence of free cash flow on dividend policy.

THE INFLUENCE OF TEAMWORK, WORK MORALE, AND WORK LOYALTY ON THE WORK PRODUCTIVITY OF PT EMPLOYEES. ASIA HAKARYA ABADI TEGAL (MARKETING DIVISION AND PURCHASING DIVISION)

Sindy Manisa — 2025-07-01

Work productivity of PT. Asia Hakarya Abadi Tegal employees is important to support the achievement of company goals. There are at least three factors that are assumed to influence work productivity, Effect of Teamwork, Work Spirit, and Loyalty. This research uses quantitative data. The sample size is 39 employees. The sampling technique used was a saturated sample.Data
collection was by interview and using a questionnaire. The analysis tool used validity, unreliability, data transformation (MSI) methods, classical assumptions, multiple regression, multiple t, multiple F, and the determination coefficient. (1) The statistical quantitative result show that the Effect of Teamwork variable (X1) is not significant at 0,05 because the test result for the teamwork variable is sign. 0,001 < 0,05 and the value of 3.725 > 1.690. then the teamwork variable has effect on the work productivity of PT. Asia Hakarya Abadi Tegal employees (Marketing Division and Purchasing Division), (2) The statistical quantitative result obtained are that the Work Morale variable (X2) significant at 0,05 because the test result for work morale
variable is sign. 0,000 < 0,05 and the value of 31.547 > 1.690. then work morale variable has effect on the work productivity of PT. Asia Hakarya Abadi Tegal employees (Marketing Division and Purchasing Division), (3) the statistical quantitative result show that Work Loyalty variable (X3) is not significant at 0,05 because the test result for the work loyalty variable is sign.
0,010 < 0,05 and the value of 2.720 > 1.690. then the work loyalty variable has effect on the work productivity of PT. Asia Hakarya Abadi Tegal employees (Marketing Division and Purchasing Division), (4) the result of the F test calculation (simultaneous) obtained Fcount OF 306,544 > Ftable 2,87 with a significance value of 0,000 < 0,05, so it can be concluded that
effect of teamwork, work morale, work loyalty simultaneously influence the work productivity of PT. Asia Hakarya Abadi Tegal employees (Marketing Division and Purchasing Division), (5) Contribution ot the independent Effect of Teamwork variable (X1), Work Morale variable (X2), Work Loyalty variable (X3) 96 % of Work Productivity, meaning that the variance in work productivity can be explained by the variance of the three independent variables. The remaining 4% is explained by other factors outside the variable studied.

THE EFFECT OF UNDERSTANDING TAXATION REGULATIONS, TAXPAYER AWARENESS, FINANCIAL CONDITIONS AND CHANGES IN TAX PAYMENT METHODS ON COMPLIANCE OF MSME TAXPAYERS IN TEGAL CITY

Febrianti Putri Anggraeni — 2025-07-02

The purpose of the study was to examine the influence of understanding tax regulations, taxpayer awareness, financial conditions and changes in tax payment methods on compliance of MSME taxpayers in Tegal City. The research method is quantitative with primary data acquired from distributing questionnaires. The sample in this study were 362 respondents and the sampling technique was carried out by purposive sampling. The data analysis method employed consists of heteroscedasticity validity test, reliability test, descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, f test, t test and determination coefficient test. The research results acquired are the variables of understanding tax regulations, taxpayer awareness and changes in tax payment methods affect taxpayer compliance. Meanwhile, the financial condition variable has no influence on taxpayer compliance.

THE EFFECT OF CFO EXPERT POWER, CFO POLITICAL POWER, CAPITAL INTENSITY AND COMPANY CHARACTERISTICS ON EFFECTIVE TAX RATES

Fauziyah Luthfia Tsani — 2025-07-03

This study aims to determine the impact of CFO Expert Power, CFO Political Power, Capital Intensity and Company Characteristics on the impactive tax rate. The independent variables in this study are CFO Expert Power, CFO Political Power, Capital Intensity and Company Characteristics which are proxied by Profitability, Leverage, and Company Size, while the dependent variable is the Effective Tax Rate. The population utilized in this study is the Property and Real Estate Sector
Companies Listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique utilized the purposive sampling method and obtained 80 samples from 16 companies. This study uses secondary data obtained from the Indonesia Stock Exchange. The analysis method of this study uses multiple linear regression with the SPSS version 22 application . Based on the findings of the analysis, it is stated that CFO Expert Power and Leverage have a negative impact on the impactive tax rate.
Capital Intensity has a positive impact on the impactive tax rate. While CFO Political Power, Profitability and Company Size do not affect the impactive tax rate.

THE INFLUENCE OF CARBON EMISSION DISCLOSURE, CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE, AND ULTRA LOW EMISSION ZONE ON COMPANY VALUE (EMPIRICAL STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2020-2022)

Dwi Kartiko — 2025-07-03

This research aims to determine the effect of carbon emissions disclosure, corporate governance, environmental performance, and ultra low emission zones on corporation worth in energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample used in the research was 40 companies using a purposive sampling method. The data analysis method uses multiple linear regression analysis with the IBM SPSS version 22 program. The research results show that carbon emission disclosure and institutional ownership have a positive effect on corporation worth, the independent board of commissioners, audit committee and ultra low emission zone have no effect on corporation worth. Meanwhile, environmental performance has a negative effect on corporation.

THE INFLUENCE OF RECRUITMENT, ON THE JOB TRAINING AND JOB PLACEMENT ON EMPLOYEE PERFORMANCE AT PT MUTIARA CAHAYA SLAWI

Fardhan Adhitiya Wirawan — 2025-07-03

The research method used in this research is quantitative method. The data collection method was carried out by questionnaire and the sampling technique used saturated sampling with a sample of 58 respondents. While the analysis tool used is multiple linear regression analysis. The conclusion of this study is that partially there is an influence between recruitment variables on performance, there is an influence between on the job training variables on performance and there is an influence between job placement variables on performance. While simultaneously there is an influence between recruitment variables, on the job training and job placement on performance.

THE INFLUENCE OF WORK ENVIRONMENT, WORK DISCIPLINE AND EXTRINSIC MOTIVATION ON THE WORK MORALE OF NON-ASN EMPLOYEES OF SATPOL PP TEGAL REGENCY

Dhani Ari Setiyawan — 2025-07-03

Satpol PP Tegal Regency is an agency in charge of regulating public order and community protection. Therefore, Tegal Regency Satpol PP personnel must have maximum work enthusiasm in maintaining security and order in 18 sub-districts of Tegal Regency. This study aims to determine the effect of work environment, work discipline and extrinsic motivation on the work enthusiasm of non-ASN employees of Satpol PP Tegal Regency. This research uses a quantitative approach. The data collection technique used a Likert scale. The type of data in this research is primary data. The population used in this study were Satpol PP employees of Tegal Regency. The sample in this study were 57 Non ASN employees of Satpol PP Tegal Regency. The analytical tools used are research instrument test (validity test and reliability test), descriptive statistical analysis,
successive interval method, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination analysis. The results showed that: 1) work environment has a positive and significant effect on employee morale with a significant value of 0.010 < 0.05; 2) work discipline has a positive and significant effect on employee morale with a
significant value of 0.000 < 0.05; 3) extrinsic motivation affects employee morale with significant value of 0.010 < 0.05; 4) work environment, work discipline and extrinsic motivation simultaneously affect employee morale with a significant value of 0.000 < 0.05.

THE EFFECT OF ASSET STRUCTURE, FIRM SIZE, OPERATING LEVERAGE, AND SALES GROWTH ON CAPITAL STRUCTURE IN IDX80 INDEX COMPANIES LISTED ON THE IDX IN 2020-2022

Cakeputra Azza Meizar — 2025-07-03

This study aimed to analyze the effect of Asset Structure, Firm Size, Operating Leverage, and Sales Growth on Capital Structure in IDX80 Index Companies Listed on the Indonesia Stock Exchange2020-2022. The type of research is quantitative research using secondary data sourced from annual financial reports published on the Indonesia Stock Exchange for 2020-2022. The
population in this study is the IDX80 index company listed on the Indonesia Stock Exchange in 2020-2022. The sample selection in this study using purposive sampling, namely 42 companies that have been selected with predetermined criteria. Data collection techniques in this study using documentation techniques. Methods of data analysis using multiple linear regression analysis. The results of this study indicate that 1) Asset Structure has a significant negative effect on capital structure. 2) Firm Size has a significant negative effect on capital structure. 3) Operating Leverage has a significant negative effect on capital structure. 4) Sales growth has a significant positive effect on capital structure. 5) Asset Structure, Firm Size, Operating Leverage, and Sales Growth simultaneously have a significant effect on capital structure.

THE INFLUENCE OF PREMIUM INCOME, CLAIMS, PROFITABILITY, INVESTMENT RESULTS, AND OPERATIONAL EXPENSES ON THE GROWTH OF ASSETS OF GENERAL INSURANCE COMPANIES LISTED IN THE FINANCIAL SERVICES AUTHORITY (OJK) FROM 2019 TO 2022

Abdul Haris Sugiarto — 2025-07-03

The purpose of this research was to analyze the effect of premium income, claims, profitability, investment returns and operational expenses on asset growth in general insurance registered with ithe Financial Services Authority. The population in this research is all general insurance companies registered with the Financial Services Authority for the 2019-2022 periodi. The method used in this research is quantitative with secondary data via the official website of the Financial Services Authority. The analytical tool used in this research is multiple linear regression analysis. The results of this research show that 1) premium income has a significant positive effect on asset growth. 2) Claims have a significant negative effect on asset growth. 3) Profitability has no significant effect on asset growth. 4) Investment returns have a significant positive effect on asset growth. 5) Operational Expenses have a significant negative effect on asset growth. 6) Premium income, claims, profitability, investment returns and operational expenses simultaneously influence asset growth.

THE INFLUENE OF INCENTIVES, WORK WELVARE, AND WORK ENVIRONMENT ON EMPLOYEE JOB SATISFACTION IN THE SALES DIVISION OF ASTRA HONDA MOTOR BREBES

Nurlaeli Hidayah — 2025-07-09

This study investigates the influence of incentives, work welfare, and work environment on employee job satisfaction in the sales division of Astra Honda Motor Brebes. The research adopts a quantitative approach using primary data collected through structured questionnaires distributed to 32 employees. A purposive sampling technique was employed to ensure that participants were directly involved in the sales function. Data analysis was conducted using multiple linear regression with the aid of SPSS version 22. The findings reveal that incentives, work welfare, and work environment each have a positive and significant effect on employee job satisfaction. Among these factors, the work environment was found to have the strongest influence, indicating the critical role of supportive leadership, interpersonal relationships, and conducive physical conditions in shaping job satisfaction. The results also highlight that financial rewards and comprehensive welfare provisions contribute to enhancing employee motivation, organizational commitment, and overall satisfaction. The implications of this study suggest that organizations, particularly in the automotive sales sector, should implement holistic human resource strategies that prioritize both financial and non-financial aspects of employee well-being. This research contributes to the existing body of knowledge by integrating multiple variables into one model and providing empirical evidence from the underexplored Indonesian automotive sales context. Future research is recommended to examine additional moderating variables such as organizational culture or leadership style to further enrich understanding of job satisfaction dynamics.

THE INFLUENCE OF DIVIDEND POLICY, LIQUIDITY AND COMPANY SIZE ON COMPANY VALUE IN THE METALS AND MINERALS INDUSTRY LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2019-2023 PERIOD

Kharisma Noviani Putri — 2025-07-09

This study aims to examine the influence of dividend policy, liquidity, and firm size on firm value in the metal and mineral industry sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research applies a descriptive quantitative method and utilizes secondary data. The sampling technique employed is purposive sampling, resulting in a total sample of 14 companies from the metal and mineral industry over a five-year period, producing 70 data points. After addressing outliers, 34 data entries were excluded from the analysis. The study focuses on three independent variables: dividend policy, liquidity, and firm size, while the dependent variable is firm value. To analyze the data, multiple linear regression analysis was used, with the assistance of SPSS version 22 as the statistical software. The results of the
regression analysis indicate that both dividend policy and firm size do not have a significant effect on firm value. However, liquidity is found to have a significant influence on firm value. Furthermore, based on the F-test results, it can be concluded that collectively, the variables dividend policy, liquidity, and firm size have a significant impact on the firm value of companies in the metal and mineral sector listed on the Indonesia Stock Exchange during the 2019–2023 period.