Jurnal Daya Saing

PENGARUH MOTIVASI, KOMUNIKASI DAN BEBAN KERJA TERHADAP KINERJA KAYAWAN PADA TOKO CENTRAL GROSIR BULELENG

Komang Eny Kasrianti — 2024-07-03

This study aims to determine the effect of motivation, communication, and workload on employee performance at the Central Wholesale Buleleng store. The method used in this research is quantitative using data obtained from questionnaires. The sample in this study were 30 people or all employees of the Central Wholesale Buleleng Store. Data analysis techniques using multiple linear regression. The results of this study indicate that: 1) The results of the above research state that Motivation cannot have a positive and significant effect on Employee Performance at the Central Wholesale Buleleng Store, this can be seen in the Partial Significant Test (t test) which obtained the tcount value of the Motivation variable (X1) is 1.148 and the ttable value is 1.706 then tcount < ttable (1.148 < 1.706) and also the significance test results obtained a significance value of 0.262> 0.05, then Ho is accepted and Ha is rejected. 2) The results of the above research state that Communication has a positive and significant effect on Employee Performance at the Central Wholesale Buleleng Store, this can be seen in the Partial Significant Test (t test) which obtained the tcount value of the Communication variable (X2) is 1.762 and the ttable value is 1.706 then tcount> ttable (1.762> 1.706) and also the significance test results obtained a significance value of 0.010 <0.05, then Ho is rejected and Ha is accepted. 3) The results of the above research state that Workload has a positive and significant effect on Employee Performance at the Central Wholesale Buleleng Store, this can be seen in the Partial Significant Test (t test) which obtained the tcount value of the Workload variable (X3) is 1.744 and the ttable value is 1.706 then tcount> ttable (1.744> 1.706) and also the significance test results obtained a significance value of 0.030 <0.05, then Ho is rejected and Ha is accepted.

PENGARUH DISIPLIN KERJA, KOMPETENSI, DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN BULELENG

Ni Luh Ayu Widi Widya Sari — 2024-07-02

The purpose of this study was to determine the effect of Work Discipline, Competence, and Work Motivation on Employee Performance. This research was conducted at the Office of the Population and Civil Registration Office of Buleleng Regency. The data collection technique used was the Questionnaire technique. The sample taken in this study was 70 respondents using certain criteria. The data analysis techniques used are Validity and Reliability Test, Classical Assumption Test, Multiple Linear Analysis Test, and Coefficient of Determination. Model testing used is the T Test and F Test. The results showed, 1) Work Discipline has a positive and significant effect on Employee Performance which is indicated by the t value of 3.012> t table 1.668 with a significance value of 0.004 <0.05, 2) Competence has a positive and significant effect on employee performance which is indicated by the t value of 2.036> t table 1,668 with a significance value of 0.046 < 0.05, 3) Work Motivation has a persial effect on employee performance with a t value of 2.619> t table 1,668 with a significance value of 0.011 < 0.05, 4) Work Discipline, Competence, and Work Motivation simultaneously have a positive and significant effect on Employee Performance as indicated by the Fcount value of (70,804)> f table of (2,744) with an F test significance value of 0.000 which is smaller than ɑ = 0.05 and the influence of the Work Discipline, Competence and Work Motivation variables as indicated by the Coefficient of Determination of 0.752 or 75.2% while the remaining 24.8% is influenced by other variables outside this study.

PENGARUH WORK OVERLOAD DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI BADAN PUSAT STATISTIK KABUPATEN BULELENG

Putu Wirani — 2024-07-02

Human resources play a very important role in realizing the vision,
mission, and as well as the role, the performance of human resources
contributes to the success and sustainability of an organization. Quality
human resources can certainly help achieve the goals of any organization
or agency. The purpose of this study is to determine the Effe
ct of Work Overload and Work Environment on Employee
Performance at the Central Bureau of Statistics of Buleleng Regency.The
study uses quantitative methods using data from the results of questionnaire
distribution. The sample in this study was 33 employees of BPS Buleleng
Regency.Data analysis technique using multiple linear regression. The
results of this study show that: (1) Work overload affects employee
performance. (2) Work Environment does not affect employee performance.
(3) Simultaneously Work overload and work environment affect employee
performance at the Central Bureau of Statistics of Buleleng district.

PENGARUH KERJASAMA TIM DAN PELATIHAN PEGAWAI TERHADAP KINERJA PEGAWAI PADA KANTOR BADAN PUSAT STATISTIK KABUPATEN BULELENG

Luh Merta Sukma Ningsih — 2024-07-02

This research aims to determine the effect of teamwork on employee performance and employee training on employee performance at the Buleleng Regency Central Bureau of Statistics Office. The method used in this research is quantitative using data obtained from questionnaires. The sample in this research was 33 people or all employees of the Buleleng Regency Central Statistics Agency. The data analysis technique uses multiple linear regression. The research results show that: (1) Teamwork has a positive and significant effect on employee performance. (2) Employee Training has no effect on Employee Performance.(3) Teamwork

PENGARUH KOMPENSASI, WORK FAMILY CONFLICT DAN BEBAN KERJA TERHADAP KINERJA PERAWAT YANG SUDAH MENIKAH DI RSUD KABUPATEN BULELENG

Ni Ketut Dina Apriliani — 2024-07-02

This study aims to determine the effect of compensation, work family conflict and workload on the performance of married nurses in the Buleleng district hospital. The data collection technique used in this research was a questionnaire format using a Likert meter scale, and 71 married nurse respondents were selected. The data analysis technique used in this research is a multiple linear regression model known as SPSS statistics. The variables used in this research are compensation, work family conflict and workload on performance.The results of this study show that compensation has a positive and significant effect, with the result (9.262) being greater than the t-table (1.660). Work Family conflict has a negative effect (-2.189) and the tcount is greater than the t-table (1.660). Workload has a positive influence, with the result (2.287) having a t-count greater than the t-table (1.660).

PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, DISIPLIN KERJA DAN KOMUNIKASI EFEKTIF TERHADAP KINERJA PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH BULELENG

I Ketut Sudarnaya — 2024-07-02

The purpose of this study was to determine the influence of situational leadership style, work discipline and effective communication on employee performance at the Regional Disaster Management Agency of Buleleng Regency. The sample in this study amounted to 77 people. Data collection in this study used questionnaire and documentation techniques. The analytical techniques used in this study are validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test tests, f-test tests. The results showed that the results of hypothesis 1 testing showed a positive regression coefficient so that it was concluded that situational leadership style had a positive and significant effect on employee performance. The results of hypothesis 2 testing show a positive regression coefficient so that it is concluded that work discipline has a positive and significant effect on employee performance. The results of hypothesis 3 testing show a positive regression coefficient so that it is concluded that effective communication has a positive and significant effect on employee performance.

ANALISIS FAKTOR YANG MEMPENGARUHI LOYALITAS KONSUMEN TOKO BATA MTC PANAM PEKANBARU

Siti Nurlaili — 2024-04-19

Penelitian ini bertujuan untuk mengetahui pengaruh brand image, variasi produk dan harga terhadap loyalitas konsumen pada Toko Bata MTC Panam Pekanbaru. Metode yang digunakan dalam penelitian ini ialah statistik deskriptif dan kuantitatif dengan model penelitian explanatory research. Adapun sampel dalam penelitian ini berjumlah 98 responden yang ditentukan menggunakan purposive sampling dan menggunakan kuesioner sebagai instrumen pengumpulan data. Dari analisis data yang telah dilakukan diperoleh hasil bahwa brand image (X₁) berpengaruh positif dan signifikan terhadap loyalitas konsumen (Y), variasi produk (X₂) berpengaruh positif dan signifikan terhadap loyalitas konsumen (Y), harga (X₃) berpengaruh positif dan signifikan terhadap loyalitas konsumen (Y), dan brand image (X₁), variasi produk (X₂) dan harga (X₃) berpengaruh positif dan signifikan terhadap loyalitas konsumen (Y) pada Toko Bata MTC Panam Pekanbaru

Keywords: Brand Image, Variasi Produk, Harga dan Loyalitas Konsumen

PENGARUH STORE ATMOSPHERE, STORE LOCATION DAN VARIASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN (STUDI KONSUMEN PADA PADUSSY COFFEE PEKANBARU)

Elsa Junita Rasidy — 2024-04-09

Persaingan dalam dunia industri F&B pada saat ini mulai dirasakan dampakknya, dimana kompetisi untuk dapat menarik perhatian dari konsumen, tidak hanya berfokus pada kualitas teknis produk tetapi juga pada faktor-faktor penunjang seperti hadirnya lingkungan yang nyaman, dan mudah untuk dijangkau. Populasi dalam penelitian ini adalah seluruh konsumen Padussy Coffee Pekanbaru, dengan ukuran sampel sebesar 100 Orang dengan pendekatan Krjcee, yang sukarela menjawab pertanyaan yang diajukan melalui kuesioner penelitian. Data yang diperoleh kemudian dianalisis dengan pendekatan analisis linear berganda, dengan hasil yang menunjukkan bahwa ketiga variabel terkonfirmasi merupakan faktor yang memiliki dampak signifikan dan searah, sehingga keputusan pembelian akan dapat tercapai terutama melalui peningkatan kualitas kenyamanan berupa hadirnya suara yang tepat, adanya aksesibilitas transportasi umum yang lebih baik, serta tampilan produk yang lebih elegan bagi konsumennya.

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Keywords: Store Atmosphere, Store Location, Variation of Product, Café

PENGARUH KUALITAS PRODUK DAN PELAKSANAAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO SEPATU BATA MTC PANAM PEKANBARU

Fanni Cindy Claudia Marpaung — 2024-04-22

Temuan awal dari penelitian yang menunjukkan fenomena Sepatu BATA yang telah beroperasi hampir 100 Tahun dan telah menunjukkan kualitas produk yang tinggi, namun mengalami penurunan jumlah penjualan, sehingga penelitian ini bertujuan untuk dapat memetakan masalah dan saran kepada konsumen. Dengan jenis penelitian kuantitatif, yang disasar pada 98 orang sampel dari populasi 4.800 Konsumen terdaftar, yang menjawab secara sukarela atas instrumen penelitian. Hasil penelitian yang menunjukkan bahwa faktor kualitas produk dan promosi memainkan peran nyata dalam pengambilan keputusan, sehingga variasi produk yang beragam dan dapat menjawab kebutuhan dan keinginan pasar, serta harus dapat dikomunikasikan kepada pasar agar semakin dikenal pasar dan berpotensi untuk meningkatkan penjualan dan keuntungan di masa yang akan datang.

Keywords: Kualitas Produk, Promosi, Keputusan Pembelian

PENGARUH VARIASI MENU, CITA RASA DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN GUBUK COFFEE PEKANBARU

Dian Lusiana Dewi — 2024-04-09

Penelitian ini bertujuan untuk mengetahui pengaruh variasi menu, cita rasa dan harga terhadap keputusan pembelian konsumen Gubuk Coffee Pekanbaru. Populasi dalam penelitian ini adalah seluruh konsumen Gubuk Coffee Pekanbaru.Untuk teknik pengumpulan data dengan melalui kuesioner dengan menggunakan metode accidental sampling,Metode analisis yang digunakan dalam penelitian ini adalah analisis linear berganda. Hasil penelitian ini adalah Variasi Menu dan Citra Rasa memberikan dampak perubahan yang selaras dan nyata dalam pengambilan keputusan pembelian Konsumen. Dengan demikian maka, disarankan baik kepada objek penelitian, maupun UMKM di Industri makanan untuk selalu memperhatikan kualitas rasa dan ragam jenis makanan/minuman yang ditawarkan.

EFEKTIFITAS KOMPENSASI FINANSIAL DAN PENEMPATAN KERJA DALAM MENINGKATKAN SEMANGAT KERJA KARYAWAN PT. BKS

Risman Risman — 2024-06-26

This research is entitled The Effectiveness of Financial Compensation and Placement in Increasing Work Morale of PT Employees. BKS in Pekanbaru, the aim is to determine the effectiveness of financial compensation and work placement in increasing employee morale. Quantitative analysis includes validity and reliability tests, multiple linear regression tests, F tests and coefficient of determination analysis tests (R2). The research results show that: financial compensation and placement (variables X1, placement is zero, so work morale is 9.917. Meanwhile the value of b1 is 0.383, meaning that when there is an increase in the value of the financial compensation variable (variable X1) by one unit, then work morale (variable Y) will increase by 0.383 units, and b2 is 0.062, meaning that when there is an increase in the value of the placement variable (variable X2) by 1 (one) unit, then work morale (variable Y) will increase by 0.062 units. It is known that calculated F is 3.820 and table F is 3.22. The calculation results show that F count > F table and the significance is 0.037 < 0.05, which means that simultaneously the variables of financial compensation and work placement have an effect on work morale. The coefficient of determination (R Square) value is 0.508 or 50.8%, which means that the financial compensation and work placement variables influence work morale, contributing to changes in the work morale variable of 50.8%.

Keywords: Financial Compensation ,Placement and Work Morale.

PENGARUH DISIPLIN KERJA, TURNOVER INTENTION DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT.GIGA PUTRA PERKASA KABUN

Wahyu Exaudi Gultom — 2024-05-16

This research aims to examine the influence of work discipline, turnover intention and motivation on the work productivity of PT Giga Putra Perkasa Kabun employees. the research method is quantitative with primary data obtained from questionnaires. the sample for this research is 100 employees. the data analysis technique is multiple linear regression analysis. then the sample was tested using the SPSS version 25 program. based on the results of linear regression analysis with a significance level of 5%, the results of this study concluded: work discipline has a positive and significant effect on employee work productivity, turnover intention has a negative and significant effect on employee work productivity and motivation has a positive and significant effect on productivity performance of PT Giga Putra Perkasa Kabun Employees.

Keywords: Work Discipline, turnover intention, Motivation and Work Productivity

IMPLEMENTASI PROGRAM BANTUAN BAGI PELAKU UMKM TAHUN 2022 PADA LEMBAGA AMIL ZAKAT SWADAYA UMMAH KOTA PEKANBARU

Endah Wahyuningsih — 2024-02-27

Zakat is a source of funding that is very important for helping the needs of lower class people, both related to social and economic needs. Zakat is given to those who are entitled in the form of 8 asnaf as stated in the Qur'an. One of the roles of zakat is to reduce poverty and unemployment. Zakat funds cannot be used only for consumer needs but also increasing benefits in the form of assistance for small and micro businesses.It is hoped that the benefits will be able to increase the community's economic growth.This research aims to find out how to implement the assistance program for MSMEs in 2022 at the Amil Zakat Swadaya Ummah Institution in the city of Pekanbaru. For this, a zakat amil institution is needed, it can be coordinated to the collection and distribution of zakat funds. The research method used in this research is descriptive qualitative approach. The data collection techniques used by interview techniques and secondary data. The obstacles, implementation of zakat by helping to increase economic growth are caused by several factors, namely, knowledge about productive zakat is still minimum, understanding of muzakki is still limited to the consumptive use of zakat and the muzakki's trust is still low in Amil Zakat Institutions

PENGARUH KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. INDOJAYA AGRINUSA KABUPATEN KAMPAR

Nurhayati Nurhayati — 2024-02-24

This research is aimed at examining the effect of organizational commitment on employee job satisfaction at PT. Indojaya Agrinusa Kampar Regency organization on employee job satisfaction at PT. Indojaya Agrinusa, Kampar Regency. The sample obtained was 34 respondents in accordance with the research objectives. This research formulated a hypothesis for organizational analysis of employee job satisfaction at PT. Indojaya Agrinusa, Kampar Regency. To facilitate problem solving, this research was carried out using a simple linear regression analysis method with the help of SPSS Statistics version 25. Data was obtained from interviews and questionnaires using a simple linear regression formula with the formula: Y=a+Bx+e where Y= 18.647+ 0.893 X + e. The calculation results show that X represents the organizational commitment variable, giving a positive partial regression coefficient of 0.893 on the job satisfaction variable at PT. Indojaya Agrinusa, Kampar Regency. Measurements are carried out by calculating the coefficient of determination (R²) which is closer to 1, the more precise the linear line is. From the results of these calculations, an R² value of 30.4% of the employee job satisfaction variable in the production department at PT is obtained. Indojaya Agrinusa, Kampar Regency. determined by the independent variable, namely organizational commitment. Meanwhile, the remaining 69.6% is influenced by other variables.

ANALISIS PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN MODAL KERJA DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) TAHUN 2011 – 2016

Syurti Primadayani — 2024-02-24

Abstract: This research aimed to find out the effect of the sales growth, working capital turnover and leverage to profitability at automotive company listed on the Indonesia stock exchange (idx). Method of analysis is used was a multiple linear analysis. Research results are obtained, sales growth and working capital turnover partially do not has significant effect to profitability, while the leverage affect significantly to profitability. Hypothesis test simultaneously do not affect significantly to profitability.

Finally the author suggested to companies who are investing, so that before making an investment, investors should pay attention to the debt owned by the company. It was proved that leverage gives significant influence towards profitability, so that companies that have a good profitability, it also has good leverage, and the company deserves to be used as a place to invest.

RAGAM PRODUK KULINER DI WISATA PANTAI PURUS: KAJIAN ANALISIS KUALITAS

Rima Maharani Pratitasari — 2024-02-25

Penelitian ini dimaksudkan untuk mengeksplorasi beragam produk kuliner yang ditawarkan di destinasi wisata Pantai Purus, Kota Padang dengan melakukan analisis mendalam terkait kualitas produk dan preferensi konsumen. Metode penelitian mencakup survei konsumen, wawancara dengan pelaku usaha kuliner lokal, dan observasi langsung terhadap produk kuliner yang tersedia. Temuan ini didukung oleh banyaknya penyedia kuliner yang menawarkan hidangan khas, seperti langkitang, pensi, karupuak kuah, soto ceker, pisang kapik, bakso bakar, dan minuman seperti es kelapa muda dengan variasi yang beragam, yang disajikan kepada wisatawan. Analisis kualitas produk mencakup aspek-aspek seperti bahan baku, proses pengolahan, presentasi, dan cita rasa. Penelitian ini diharapkan dapat memberikan wawasan berharga bagi pelaku usaha kuliner, pemerintah setempat, dan pihak terkait guna meningkatkan kualitas produk kuliner serta mendukung pengembangan pariwisata di Pantai Purus. Selain itu, penelitian ini dapat menjadi acuan untuk strategi pemasaran yang lebih efektif dan peningkatan berkelanjutan dalam pelayanan kuliner di destinasi wisata pantai tersebut.

Kata kunci: Produk kuliner, Destinasi Wisata, Analisis Kualitas, Strategi Pemasaran.

DESKRIPSI PRODUK PATISERI DAN ROTI DI TOKO IVARRA PATISSERIE & SUNG COFFEE PADANG

Muhammad Hasnul Mahdy — 2024-02-27

This research was motivated by bakery products and bakery products and this type of research was quantitative and descriptive using survey methods. The research was conducted at Ivarra Patisserie and Sung Cafe in Padang. The sample number was 94 people using purposive sampling techniques. Likert scale questionnaires were used to collect data. Descriptive statistical analysis and classification of interval class scores using the SPSS program version 25.00 were used as technical analyses.
The overall result was 85.16 in the good category. brownies proved the results of 28.58 with the category quite good, Eclair by showing results of 24.32 with the category quite good, pizza showed results of 30.78 with the category quite good It can be concluded that the patisserie and bread products at the Ivarra patisserie & Sung Coffee Padang store are quite good and able to provide satisfaction to every consumer who comes.

KUALITAS RASA KOPI ARABIKA PASAMAN DENGAN MENGGUNAKAN METODE VIETNAM DRIP

Yulzan Hendrik — 2024-02-24

ABSTRACT

Yulzan Hendrik, 2024. "Taste quality of Arabika coffee using the vietnam drip method".

Final project. D4 Hospitality Management Study Program, Department of Tourism. Faculty of Tourism and Hospitality and Padang State University

This research purposes is to analyze the quality of the aroma and taste of Arabica coffee using the Vietnam Drip method in terms of Fruty, Nutty, Herby, Flowery, body, acidity, sweetness and bitterness. As well as knowing the quality of the taste of coffee using the Vietnam drip method, as well as providing information to the public and baristas about the quality of the taste of coffee using the Vietnam drip method. And what is the quality of Pasaman Arabica coffee using the Vietnamese drip method.

This research type is an experiment by making comparisons. The comparison was carried out with 2 comparison aspects and 2 research subjects per comparison aspect, namely grind size and the ratio between coffee and water. This research was conducted at the tourism department's barista laboratory on 28 December 2023-10 January 2024. The panelists in this research consisted of 3 expert baristas.

Based on the experimental results and after being tested in the organoleptic test, it was stated that the results of the organoleptic test after describing the taste and quality of Pasaman Arabica coffee using the Vietnam drip method in terms of light Fruty, strong Nutty, light Herby, light Flowery, medium body, medium acidity, moderate sweetness and strong bitterness.

Keywords: Quality, Taste, Vietnam drip.

ABSTRAK

Yulzan Hendrik, 2024 “Kualitas cita rasa kopi Arabika dengan Metode Vietnam Drip”

Tugas Akhir. Program Studi D4 Manajemen Perhotelan, Departemen

Pariwisata. Fakultas Pariwisata dan Perhotelan dan Universitas Negeri Padang.

Penelitian ini bertujuan untuk menganalisa bagaimana kualitas Aroma dan rasa kopi Arabika dengan menggunakan metode Vietnam Drip dari segi Fruty, Nutty, Herby, Flowery, body, acility, sweetness dan bitter. Serta mengetahui kualitas Cita rasa pada kopi dengan menggunakan metode Vietnam drip, serta memberikan informasi kepada masyrakat dan kalangan barista bagaimana kualitas Cita rasa kopi dengan menggunakan metode Vietnam drip. Dan bagaimana kualitas kopi arabika pasaman dengan menggunakan metode Vietnam drip.

Jenis penelitian ini adalah eksperimen dengan melakukan perbandingan. Perbandingan dilakukan dengan 2 aspek perbandingan dan 2 subjek penelitian per aspek perbandingan yaitu grind size dan rasio antara kopi dan air. Penelitian ini dilakukan di labor barista departemen pariwisata pada 28 desember 2023-10 januari 2024. Panelis dalam penelitian ini terdiri dari 3 orang barista ahli .

Berdasarkan hasil eksperimen dan setelah diujikan ke uji organoleptik menyatakan bahwa Hasil uji organoleptik setelah mendeskripsikan dan kualitas cita rasa kopi arabika pasaman dengan menggunakan metode Vietnam drip dari segi Fruty yang ringan, Nutty yang kuat, Herby yang ringan, Flowery yang ringan, body yang sedang, acility yang sedang, sweetness yang sedang dan bitter yang kuat.

Kata Kunci: Kualitas, Cita rasa, Vietnam drip.

MENELAAH POTENSI RISIKO FINANSIAL DI KALANGAN EKSPORTIR KOPI SUMATERA UTARA

Dita Deviana Fadhilah — 2024-04-19

Data and information about coffee in Indonesia show optimism for the growth of coffee agribusiness. Sumatra Utara is one of the regions that plays a role in its growth. Coffee exporters in Sumatra Utara are the spearhead of Sumatra Utara’s coffee commodities and its surroundings in penetrating the international market. However, in practice, exporters also face financial risks. This study is intended to examine the financial risks of coffee export activities in Sumatra Utara. By processing the data and information that we obtained using the calculation of the Risk Score Value and Risk Priority Number, we present the priority financial risks in this paper. We found that of the 30 coffee exporters who were our respondents, the transaction system they used to export coffee was non-Letter of Credit. They are also aware of how different the risks and costs of the system are compared to Letter of Credit. Through the processing of primary data collected in the field, we obtain seven financial risks in coffee export activities in North Sumatra. The three priority risks with the highest Risk Priority Number are the risk of broken promises, the risk of a fall in the value of the dollar and changes in importing country regulations. However, among the seven risks, only broken promises have the highest scores in the Risk Score Value and Risk Priority Number calculations. We also describe efforts that can be made in managing these risks.

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR di BURSA EFEK INDONESIA PERIODE 2016-2022

Muhammad Adrian — 2024-03-02

This research aims to examine the impact of several factors on tax avoidance, namely audit committee, company size, capital intensity, leverage, and profitability. This research is quantitative research that uses secondary data and documentary methods. The sample was selected using a purposive sampling technique, by taking 9 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. Data analysis used multiple linear regression using SPSS version 20. The results showed that company size had a negative influence on tax avoidance, while other factors did not have a significant influence. The limitation of this research is the limited sample size, but this research has the novelty of including 2020 as the observation period.

Keywords : audit committee, company size, capital intensity, leverage, profitability, tax avoidance.