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Menampilkan 1–2 dari 2 artikel
THE EFFECT OF WORK ATTITUDE ON EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT
Ramadhani, Melda Aulia
; Rinaldi, Muhammad
; Ariandi, Muhamad Amir
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
This study aims to examine the effect of work attitude on employee performance with organizational commitment as a mediating variable in private companies in Indonesia. The research is motivated by the growing importance of understanding psychological factors in human resource management, particularly in efforts to enhance employee performance. Employing a quantitative explanatory approach, the study collected data through a survey of 100 permanent employees. The findings reveal that work attitu...
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EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR
Rinaldi, Muhammad
; Ariandi, Muhamad Amir
; Ramadhani, Melda Aulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sector...
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