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All Journal Jurnal Media Wahana Ekonomika Scientific Journal of Reflection : Economic, Accounting, Management and Business
Jaka Saputra
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Economics, Econometrics & Finance

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Pengaruh Gaya Kepemimpinan Demokratis dan Iklim Kerja Terhadap Semangat Kerja Karyawan Pada PT. Sumatera Hakarindo Palembang Jaka Saputra; Suhada Suhada
Jurnal Media Wahana Ekonomika Vol 17, No 2 (2020): Jurnal Media Wahana Ekonomika, Juli 2020
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v17i2.4320

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan demokratis dan iklim kerja terhadap semangat kerja karyawan pada PT. Sumatera Hakarindo Palembang. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Populasi penelitian karyawan tetap PT. Sumatera Hakarindo Palembang berjumlah 40 orang. Teknik pengambilan sampel adalah sensus sehingga jumlah sampel adalah 40 responden. Skala pengukuran adalah skala Likert. Teknik ujicoba instrumen adalah uji validitas dan reliabilitas. Data yang digunakan adalah data primer dengan teknik pengumpulan data yaitu observasi, wawancara dan kuisoner. Teknik analisis data adalah regresi linier berganda yang didahului uji asumsi klasik, koefisien deminasi, uji F dan uji t. Penelitian ini menghasilkan secara simultan, gaya kepemimpinan demokratis dan iklim kerja berpengaruh signifikan terhadap semangat kerja karyawan pada PT. Sumatera Hakarindo Palembang, secara parsial, gaya kepemimpinan demokratis berpengaruh signifikan terhadap semangat kerja karyawan pada PT. Sumatera Hakarindo Palembang dan secara parsial, iklim kerja berpengaruh signifikan terhadap semangat kerja karyawan pada PT. Sumatera Hakarindo Palembang. Kata kunci : Gaya Kepemimpinan Demokratis, Iklim Kerja , Semangat Kerja  ABSTRACT This study aims to determine the effect of democratic leadership style and work climate on employee morale at PT. Sumatra Hakarindo Palembang. The research method used is descriptive quantitative. The research population of permanent employees of PT. Sumatra Hakarindo Palembang numbered 40 people. The sampling technique is census so that the number of samples is 40 respondents. The measurement scale is a Likert scale. The instrument testing technique is a test of validity and reliability. The data used are primary data with data collection techniques namely observation, interviews and questionnaires. The data analysis technique is multiple linear regression which is preceded by the classical assumption test, the coefficient of demination, the F test and the t test. This research resulted simultaneously, democratic leadership style and work climate significantly influence employee morale at PT. Sumatera Hakarindo Palembang, partially, democratic leadership style significantly influences employee morale at PT. Sumatera Hakarindo Palembang and partially, the work climate has a significant effect on employee morale at PT. Sumatra Hakarindo Palembang. Keywords: Democratic Leadership Style, Work Climate, Work Spirit.
PENGARUH PERTUMBUHAN PENJUALAN, KONSERVATISME AKUNTANSI, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE Jaka Saputra; Purwatiningsih Purwatiningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i4.570

Abstract

This study aims to determine the effect of Sales Growth, Accounting Conservatism, and Fiscal Loss Compensation on Tax Avoidance in manufacturing companies in the pharmaceutical sub-sector consumer goods industry listed on the IDX for the 2016 - 2020 period. Sales Growth Variable is measured by NSGR, Accounting Conservatism is measured by KNSV, Fiscal Loss Compensation is measured by Dummy Variable, and Tax Avoidance is measured by CETR. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique used purposive sampling method, obtained 10 pharmaceutical companies as research samples. The data analysis tool uses the Eviews version 12 software program. The results show that Sales Growth and Accounting Conservatism have a significant positive effect on Tax Avoidance, while Fiscal Loss Compensation has no effect significant to Tax Avoidance.
Co-Authors Purwatiningsih Purwatiningsih Suhada Suhada