Suchergebnisse

Tujuan dari penelitian ini adalah untuk mengetahui pengaruhKoneksi Politik, Proporsi Komisaris Independen, Kualitas Audit, dan Proporsi Komite Audit terhadap Tax Avoidance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Konvensionaltahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak41 perusahaan yang telah memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabelKoneksi Politik yang terdiri dari Kepemilikan Negara atau Daerah tidak berpengaruh terhadap Tax AvoidancedanRangkap Jabatan berpengaruh negatif terhadap Tax Avoidance,variabel Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, serta variabelKualitas Audit berpengaruh negatif terhadap Tax Avoidance. Sedangkan variabel Komite Audit yang terdiri dari Jumlah Anggota Komite Audit tidak berpengaruh terhadap Tax Avoidance dan Jumlah Rapat Komite Audit berpengaruh negatif terhadap Tax Avoidance. Kata kunci: Koneksi Politik, Komisaris Independen, Kualitas Audit, Komite Audit, Tax Avoidance

As the saying goes 'education is the key to success'. When the majority of a nation's citizens are educated, development becomes rapid. This research aims to determine the influence of a principal's leadership, teacher competencies, academic supervisor, work motivation and job satisfaction on teachers' performance. This study employed the quantitative approach. The survey method was used to collect information through a questionnaire with a Likert-type of 5 rating scales to analyze data. A total number of 125 respondents were involved in the study and they were randomly selected from the secondary schools in Regional Education Directorate I&II. Data were analyzed using multiple linear regression and the coefficient of determination test R^2. The results show that the principal's leadership, teacher competencies, academic supervisor, and job satisfaction have a positive and significant influence on teachers' performance, while work motivation has no significant influence on teachers' performance. To have effective teaching and learning in schools, good leadership is required to guide, manage and control people, property and issues affecting them with proper handling to achieve the set goals. The Principal's work can be complemented by the efforts of his vice principals and other senior teachers as supervisors to ensure that plans are properly implemented and objectives achieved. Supervision helps teachers know and improve their weak areas and strengthen their competencies to deliver accordingly, develop skills, and boost their performances. These activities may lead to good working conditions and a conducive environment for the staff to be motivated and satisfied with their job. This research will provide insights into factors that have significant influences on teachers' performance.