Pengaruh Kesehatan dan Keselamatan Kerja (K3) dan Kompensasi Terhadap Kinerja Karyawan Pada PT. Kutalaga Jaya Abadi Kota Sawahlunto

This study looks into the relationship between occupational health and safety (OHS), pay, and employee performance at PT Kutalaga Jaya Abadi. With the use of questionnaires, documentation, and interviews, data is gathered quantitatively. Purposive sampling was used to select the sample, and 47 respondents were included. Data analysis using multiple linear regression with traditional assumption tests and hypothesis testing was conducted using the SPSS 26 software. The results showed that employee performance is positively and significantly impacted by Occupational Health and Safety (OHS). Employee performance is positively impacted by compensation as well. The study's findings demonstrated the simultaneous effects of remuneration and occupational health and safety (OHS) on worker performance. Additionally, there is a direct correlation between worker performance (Y) and Occupational Health and Safety (OHS) (X1) and Compensation (X2)

Pengaruh Kualitas Layanan, Persepsi Harga Dan Cita Rasa Terhadap Loyalitas Pelanggan Pada Toko Oleh-Oleh Insyira Pekanbaru

This research was conducted on Customers at Insyira Pekanbaru Gift Shop. The purpose of this study was to analyze the effect of service quality, price perception and taste on customer loyalty at Insyira Pekanbaru souvenir shop. Data collection techniques using a questionnaire. The type used in this research is a quantitative type of influence between variables. The population in this study were 96 customers at the Insyira Pekanbaru By-Pass Shop using purposive sampling method. Data analysis used in this study was quantitative with multiple linear regression methods. Based on the results of this study indicate that Service Quality, Price Perception and Taste have an effect on Customer Loyalty both partially and simultaneously. The results of the Coefficient of Determination (R2) show that the magnitude of the influence of the two independent variables together on the dependent variable is 60.5%, while the remaining 39.5% is another variable not examined in this study. Translated with DeepL.com (free version

Pengaruh Nilai Sukuk, Rating Sukuk, Risiko Sukuk, dan Likuiditas Terhadap Yield Sukuk pada Perusahaan yang Menerbitkan Sukuk

Sukuk yield is a measure of the return that sukuk investors will receive at maturity. The purpose of this study was to determine the partial and simultaneous influence between sukuk value, sukuk rating, sukuk risk, and liquidity on sukuk yield in companies that issue sukuk in the Indonesian Stock Exchange (IDX) 2023. The data used in this study are secondary data. The sample withdrawal in this study was purposive sampling. This research is descriptive quantitative using multiple linear regression test tools and using the SPSS V.27 data processing program. The corporate sukuk studied in this study are sukuk mudharabah listed on the Indonesia stock exchange. In this study, based on the t test conducted, it shows that the variables of Sukuk Value, Sukuk Rating, and Sukuk Risk have a significant effect on sukuk yield. While Liquidity has no significant effect on sukuk yield. Through the F test it is known that together the independent variables affect the dependent variable.  Determination in this study amounted to 0.767, meaning that the independent variables in this study have a strong influence of 76.7% on sukuk yield. While the remaining 23.3% is influenced by other variables outside this study

Pengaruh Tingkat Pendidikan Dewan Direksi, Pertumbuhan Perusahaan, Profitabilitas, dan Umur Perusahaan Terhadap Manajemen Laba

This research is a quantitative study which aims to determine the influence of education board level, company growth, profitability and company age on earnings management in transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) year period 2020-2022. In determining the research sample, a purposive sampling technique was used with a total population 50 companies and samples total 19 companies. This research uses secondary data obtained from company financial report data. The data analysis technique uses panel data regression analysis (pooled data) with the help of the program Eviews 12. The results of this research indicate that partially the variables of company growth and profitability have a significant effect on earnings management. Meanwhile, the education level of the board of directors and company age have no effect on earnings management. From this research, the coefficient of determination was also obtained (R2) with value 0.443639 means that it is as big as 44.36% disclosure is explained by the variables of board of directors' education level, company growth, profitability, and company age. Meanwhile, 55.64% is explained by other variables outside the model

Pengaruh Political Connection, Earnings Management, Capital Intensity, dan Inventory Intensity Terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di BEI Tahun 2019-2022

This research is a quantitative study which aims to find out how the influence of political connections, earnings management, capital intensity and inventory intensity of tax avoidance in the manufacturing sector of various industries listed on the BEI in 2019-2022 The total sample for this research was 23 companies with the sampling method using the purposive sampling method. Data analysis uses panel data regression. The results analysis panel data regression show that partially the earnings management variable has a significant effect on tax avoidance. Meanwhile, the political connection, capital intensity and inventory intensity variables do not have a significant effect on tax avoidance. Simultaneously, political connections, earnings management, capital intensity and inventory intensity have a significant effect on tax avoidance

Analisis Faktor Ekonomi Makro Penerimaan Negara Bukan Pajak (Studi Kasus Kota Batang)

This research analyzes the influence of macroeconomic factors on Non-Tax State Revenue (PNBP) in Batang City in the 2020-2023 period. Using monthly data from Bank Indonesia and the Central Statistics Agency, this research applies the Vector Autoregression-Vector Error Correction Model (VAR-VECM) method to see the short-term and long-term relationship between PNBP and variables such as Gross Regional Domestic Product (GRDP), inflation, exchange rates, and interest rates. The research results show that macroeconomic factors significantly influence PNBP in the long term, although the influence is not visible in the short term. Policymakers need to pay attention to a combination of external and internal factors, such as fiscal and monetary policies, to optimize state revenues from non-tax sources in the future. This research also emphasizes the importance of sustainable policy planning to anticipate the long-term impact of global economic fluctuations on PNBP

Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya

Abnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client. Audit fees that deviate from what they should be either in a higher or lower amount are called abnormal audit fees. In previous research, abnormal audit fees influence economic uncertainty, corporate risk taking and managerial overconfidence. In this research, we will analyze these elements regarding abnormal audit fees in Indonesia by focusing on manufacturing companies listed on the IDX as the research object. By using a purposive sampling technique, 60 manufacturing companies were obtained on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Panel data regression is used in this research. The results of this research are that economic uncertainty and managerial overconfidence influence abnormal audit fees. Meanwhile, management risk taking does not affect abnormal audit fees

Pengaruh Debt Default, Disclosure, Financial Distress, Audit Delay dan Rasio Pasar terhadap Opini Audit Going Concern (Studi pada Perusahaan Sektor Perdagangan Retail yang Terdaftar di BEI tahun 2020-2022)

The purpose of this study was to present, test and analyze the effect of variable Debt Default, Disclosure, Financial Distress, Audit Delay and Market Ratio on Going Concern Audit Opinions in Retail Trading Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. This research is a quantitative research. The population in this research was 30 Retail Trading Companies in 2020-2022. In this research, the sample selection used purposive sampling, the number of samples used in this research was 25 samples of retail trading companies in 2020-2022. The data analysis methods used are descriptive statistical analysis and logistic regression analysis. Hypothesis testing in this research uses the help of the SPSS version 29 program. Based on the results of the testing research, it was found that the Debt Default, Financial Distress, Audit Delay variables had a significant effect on the Going Concern Audit Opinion. Meanwhile, the Disclosure and Market Ratio variables do not have a significant effect on the Going Concern Audit Opinion

Pengaruh Gender Keberagaman Dewan Komisaris, Risiko Komite Manajemen, Leverage Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko Perusahaan

This research is a quantitative study which aims to determine the This research aims to determine the influence of gender diversity of the board of commissioners, risk management committee, leverage and firm size on enterprise risk management disclosures in insurance companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The method used in this research is purposive sampling with a population of 18 companies and a sample of 17 companies. The data analysis method used is quantitative analysis, namely using Panel Data Regression analysis starting from descriptive statistical analysis, classical assumption testing, selection of panel data regression models, and hypothesis testing with the help of the EViews 12 computer program. The results of the research F test show the variable gender diversity of the board of commissioners , risk management committee, leverage and firm size simultaneously influence enterprise risk management disclosure. From this research, a coefficient of determination was obtained of 0.173516, which means that 17.35% of disclosure is explained by the gender diversity variables of the board of commissioners, risk management committee, leverage and firm size. And 82.65% is explained by other variables outside the model. Based on the t test results, the leverage variable has a negative and significant effect on enterprise risk management disclosure. Meanwhile, the gender diversity variables of the board of commissioners, risk management committee and firm size have no effect on enterprise risk management disclosure

Implementasi Balanced Scorecard sebagai Pengukuran Kinerja Rumah Sakit Ibnu Sina Pekanbaru

This research is a quantitative study that aims to determine how the implementation of Ibn Sina Hospital performance measurement with the balance scorecard approach. This study uses primary and secondary data obtained through the company's financial statements and questionnaires filled out by employees and patients. Performance from a customer perspective measured by customer satisfaction indicators measured in the current year shows the level of customer satisfaction in the "Very Satisfied" category with a score of 63%. The performance of the Financial perspective of the four indicators has "Fairly Good" results because the results of the NPM Ratio have increased results, namely by 0.10%, ROI has decreased results, namely by 0.04%, the performance of the Effectiveness Ratio has decreased by 8.72%, and the Efficiency ratio has decreased by 8.85%. The overall performance of the Internal Business perspective can be said to have "poor" results because BOR has an average value of 40.73%, ALOS Ratio with an average of 2 days, BTO Ratio with an average of 52 times, TOI Ratio with an average of 7 days, NDR Ratio shows an average of 12.85%, and GDR shows a decrease of 2.70%. The performance of the learning and growth perspective as a whole can be said to have "good" results with a score of 84%