KETERKAITAN KESEHATAN SPIRITUAL (SPIRITUAL WELL-BEING) DAN ORIENTASI KEPUTUSAN ETIS (ETHICAL ORIENTATION OF DECISION MAKING) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016)

Abstract

Specifically, the purpose of this study is: (1) to test the validity and reliability of the measurement model of Fisher's spiritual well-being (SWB) construct (2010); (2) to test the validity and reliability of the measurement model of Forsyth's ethical orientation of decision-making (EDM) construct (1980), and (3) to examine the correlation of Fisher's SWB variables with Forsyth's EDM variables (1980). Testing instruments or measurement models uses confirmatory factor analysis and Cronbach Alpha's reliability and testing correlation uses Perlson's correlation. The data is processed with SPSS version 22. The results of this study showed that: (1) the measurment model of Fisher's SWB construct is valid and reliable; (2) the measurment model of Forsyth's EDM construct is also valid and reliable. It is also concluded that there is a positive and significant correlation between ideal spiritual well-being (ISWB) construct, either in whole (ISWB) and each dimension (ICSWB, IPSWB, ITSWB, IESWB) with ideal ethical orientation of decision-making (IEDM). There is also a positive and significant relationship between lived spiritual well-being (LSWB) construct as a whole with relative ethical orientation of decision-making (REDM). In testing the correlation of each dimension of LSWB construct (LCSWB, LPSWB, LTSWB, LESWB) with REDM construct, despite all the dimensions of LSWB shows positive correlations with REDM, but the level of significance of the association varies. Keywords: spiritual well-being, ethical orientation of decision makingAbstrak: Secara spesifik, tujuan penelitian ini adalah untuk: (1) menguji kelayakan model pengukuran atau instrumen penelitian konstrak kesehatan spiritual model Fisher (2010), (2) menguji kelayakan model pengukuran atau instrumen penelitian konstrak orientasi etikal pembuatan keputusan model Forsyth (1980), dan (3) menguji keterkaitan variabel kesehatan spiritual Fisher dengan variabel orientasi etikal keputusan Forsyth (Forsyth, 1992, dalam Chan & Othman, 2011. Pengujian model pengukuran atau instrumen penelitian menggunakan analisis faktor konfirmatori dan Cronbach Alpha's reliability, dan pengujian korelasi menggunakan Perlson' correlation. Data diolah dengan SPSS versi 22. Hasil penelitian ini menunjukkan bahwa; (1) model pengukuran konstrak kesehatan spiritual yang dikembangkan oleh Fisher adalah valid dan dapat diandalkan; (2) model pengukuran konstrak orientasi etikal keputusan Forsyth juga valid dan dapat diandalkan. Disimpulkan pula bahwa terdapat keterkaitan secara positif dan signifikan antara konstrak kesehatan spiritual ideal, baik secara keseluruhan (ISWB) maupun masing-masing dimensi (ICSWB, IPSWB, ITSWB, IESWB) dengan konstrak orientasi etikal ideal pembuatan keputusan (IEDM). Juga terdapat keterkaitan secara positif dan signifikan antara konstrak

Determinants of Manufacturing Company Tax Avoidance In Indonesia, Independent Commissioner As Moderating Period 2015 – 2020

“…With large profits obtained continuously will encourage business entities to practice tax avoidance. This study is in accordance with the results of research (Maula et al, 2019), (Kalil, 2019), and (Ardana et al, 2017), finding firm size variables have an influence on tax avoidance practices.…”

Determinants of Manufacturing Company Tax Avoidance Listed on the Indonesia Stock Exchange 2015-2020

“…Dengan profit yang besar diperoleh secara kontinue akan mendorong badan usaha untuk melakukan praktik tax avoidance. Penelitian ini sesuai dengan hasil penelitian (Maula et al, 2019), (Kalil, 2019), dan (Ardana et al, 2017), menemukan variabel firm size memiliki pengaruh pada praktik tax avoidance.…”