Determinan Audit Delay pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022

This study is a quantitative study that aims to determine how the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, the number of audit committees, and the board of directors on audit delay in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study uses secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses eviews 12. While the data processing method used is panel data regression analysis. The partial hypothesis research results show that the institutional ownership variable and the board of directors have a significant effect on audit delay. Meanwhile, the managerial ownership variable, the proportion of independent commissioners, and the number of audit committees have no significant effect on audit delay. The results of hypothesis research simultaneously have a significant effect on audit delay. The result of the coefficient of determination value adjust r-squared (R2) is 0.997220, this shows that the contribution of all independent variables in explaining the dependent variable is 99.72%

Analisis Komparasi Daya Tarik Kerja Antara Generasi Y dan Generasi Z pada Mahasiswa Manajemen Fakultas Ekonomi dan Bisnis Universitas Riau : Comparative Analysis of Employer Attractiviness Between Generation Y and Generation Z in Management Students of the Faculty of Economics and Business Riau University

The purpose of this study was to compare the attractiveness of work between Generation Y and Generation Z in Management students of the Faculty of Economics and Business, Riau University. This research was conducted on undergraduate and postgraduate students with a population of 436 people. the sampling technique used was non-probability sampling method, namely purposive sampling (136 Management students of the Faculty of Economics and Business, Riau University).The data collection method is a questionnaire. The results showed that: 1) there are differences in interest value, social value, economic value and development value of employer attractiviness and there are no differences in application value between Generation Y and Generation Z in Management students of the Faculty of Economics and Business, Riau University. 2) The most attractive dimension for Generation Y is economic value and for Generation Z is social value

Employee Commitment and Culture Organization on Employee Performance

This study aims to analyze and examine the influence of employee commitment and cultural organizational factors towards employees of the Job Performance, Regional Secretariat (SetDa) Riau Province both simultaneously (overall test) and partial (individual test). The research method used is verification, while the population in this study is the Regional Secretariat (SetDa) Riau Province based on increasing totaling 402 people. By using the method of proportional stratified random sampling in the sample amount to obtain 40 respondents. While data collection technology is used by the field study and library that includes observation, interviews and question-naires, and to determine the relationship and the influence of an independent variable to the model variables to use Multiple Linear Regression Analysis. The results showed that the calculated results obtained statistically Multiple Correlation Coefficient (R) was 0.8950 with p <0.05 and the coefficient value of Determination (R2) 80.11%. This means that approximately 80.11% of employee commitment and organizational culture factors have a significant influence on employee job performance. Partial test showed that the partial coefficient of determination values contained in the organizational culture variables for (r2) = 54.58% with p = 0.00000 and tresult = 7.515> ttable = 1.678 and ttable variables for employee commitment (r2) = 78, 74% with p = 0.00000 and tresult = 13.196> ttable = 1.678. These results indicate that organizational cultural factors and employee commitment have a significant relationship influence on employee job performance of the Riau Province Regional Secretariat (SetDa)

The Influence of Theory of Planned Behavior and Technology Acceptance Models on Behavioral Intentions in Online Grocery Shopping in Pekanbaru City

This study was carried out to investigate the impact of integrating two theories on consumer behavior, namely the Theory of Planned Behavior (TPB) and Technology Acceptance Models (TAM), on the consumer behavior intention in online food shopping in the city of Pekanbaru. A descriptive quantitative method was employed in this research, utilizing purposive sampling techniques. The study involved 174 female respondents aged 18 and above, residing in the city of Pekanbaru, who had previously engaged in online food shopping. The analysis of data was performed utilizing the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The results indicated that both the perceived usefulness (PU) and perceived ease of use have a notable impact on attitude (ATT). Furthermore, behavioral intention was significantly influenced by attitude (ATT), subjective norm (SN), and perceived behavioral control (PBC). The originality of this study resides in combining the Theory of Planned Behavior (TPB) and Technology Acceptance Models (TAM) within the specific context of online food shopping in the city of Pekanbaru. This study is expected to contribute to the field of consumer behavior, especially the behavior of consumers in Pekanbaru regarding online food shopping

Analisis Kinerja Keuangan Bank BNI Dan Bank Muamalat Sebelum Dan Selama Pandemi Covid-19

The coronavirus pandemic means the banking sector cannot freely distribute credit. This is due to the increasing risk of failure to pay creditors because the majority of people, both individuals and companies, tend to experience a decrease in income during the Corona virus pandemic. This research aims to compare differences in the performance developments of Bank BNI and Bank Muamalat in several months in the period before and during the Covid-19 pandemic. This research is quantitative research. The population and sample in this research are Bank Muamalat and Bank BNI which have annual financial reports and quarterly reports that have been officially published and the samples used are 26 samples in the 2017-2023 period. The data collection technique used is secondary data. The data analysis technique used is a parametric test, non-parametric analysis. The research results show that in terms of financial performance ratios ROA, LDR and BOPO, BNI bank has superior performance compared to Muamalat bank both before and during Covid-19. Different from the CAR ratio, Bank Muamalat has sufficient capital to accommodate the risk of loss better than Bank BNI. Furthermore, regarding the NPL ratio, both before and during Covid-19, Muamalat Bank had a higher risk of credit problems compared to BNI Bank

Opini Audit Going Concern : Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas, Disclosure, dan Leverage pada Perusahaan yang Terdaftar di Indonesia Tahun 2020-2022: Going Concern Audit Opinion: The Effect of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Companies Listed in Indonesia in 2020-2022.

The objective of this study is to analyze the impact of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Going Concern Audit Opinions on the Indonesia Stock Exchange from 2020 to 2023. A sample of 39 observations from 13 manufacturing companies was selected using purposive sampling method. Logistic regression analysis was conducted to analyze the data, with support from SPSS 25 software. The study found that Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage significantly influence Going Concern Audit Opinions in Manufacturing companies on the Indonesia Stock Exchange. However, the Liquidity variable did not show a significant effect. The study shows that the independent variables examined can account for 73% of the variation in Going Concern Audit Opinions, as indicated by a Nagelkerke R Square value of 0.730 or 73%. The remaining 27% is explained by factors outside of this research model. These findings offer valuable insights for stakeholders, such as regulators, auditors, and investors, about the factors that affect Going Concern Audit Opinions, particularly in the Manufacturing sector of the Indonesia Stock Exchange.   This study recommends paying attention to aspects of Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage in the audit process to anticipate and respond to potential problems with the sustainability of company operations. The language has been made more objective and formal, and the unnecessary phrase \u27This study also suggests\u27 has been removed. Additionally, the translation source has been mentioned to ensure transparency

Pengaruh Kesehatan dan Keselamatan Kerja terhadap Produktivitas Kerja Karyawan Bagian Teknisi PT. MADAS Elektrikal Kontraktor Tembilahan

This research was conducted with the aim of determining the influence of occupational health and safety variables on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan. This type of research uses quantitative research methods with a population of 42 technician employees. This research used technician employees of PT. MADAS Elektrikal Kontraktor Tembilahan as research object. The sampling methods used a saturated sample of 42 respondents and used simple linear regression analysis for data processing. Based on the results of research conducted, it shows that occupational health and safety variables have a positive and significant effect on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan

Pengaruh Harga Tiket Dan Fasilitas Terhadap Minat Berkunjung Di Objek Wisata Pantai Gandoriah Kota Pariaman Menurut Perspektif Ekonomi Syariah

In the tourism sector, ticket prices and facilities are very important for the development of tourist destinations which have a significant impact on the economy and social welfare in Indonesia. Gandoriah Beach in Pariaman, West Sumatra, with affordable entrance fees and adequate facilities, has attracted tourist interest. Even though there was a decrease in visits in 2020 due to the COVID-19 pandemic, efforts to improve facilities by the management continued to attract visitor interest. This research aims to analyze the influence of ticket prices and facilities on visiting interest partially and simultaneously, as well as reviewing it from a sharia economic perspective. This research investigates the impact of ticket prices and facilities on tourist interest in Gandoriah Beach, Indonesia. Despite a drop in visitors during the pandemic, the beach\u27s affordability and improvements made it appealing. Research Goal: Analyze the influence of ticket prices and facilities on tourist interest at Gandoriah Beach. Methodology: Quantitative approach with a survey of 100 visitors (2023) chosen randomly. Findings: Both ticket prices and facilities significantly affect tourist interest. Other factors also play a role. Sharia Economic Perspective: Management should consider Islamic values and social good alongside profit to maximize positive impact

Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indonesia Tahun 2020-2022: The Effect of Audit Fees, Audit Tenure, Audit Rotation and Auditor Reputation on Audit Quality in Miscellaneous Industry Sector Manufacturing Companies Listed in Indonesia in 2020-2022

This research is a quantitative study that aims to determine how the effect of audit fees, audit tenure, audit rotation and auditor reputation on audit quality in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study used secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses spss ver 27. While the data processing method used is logistic regression analysis. The results of partial hypothesis research show that the audit fee variable, Audit Tenure and audit rotation have a significant effect on audit quality. Meanwhile, the auditor reputation variable has no significant effect on audit quality. The result of the coefficient of determination (Nagelkerke R Square) is 0.752, this indicates that the contribution of all independent variables in explaining the dependent variable is 75%

Determinan Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik

This research aims to determine the influence of job market considerations, financial rewards, family environment, openness to new things, professional training, intrinsic value of work, and social values ​​on Accounting students\u27 interest in choosing a career as a Public Accountant. Sampling used a purposive sampling method, with a sample of 90 respondents. The analytical method used is the multiple linear analysis method. The research results prove that financial rewards, professional training, social values ​​influence accounting students\u27 interest in choosing a career as a public accountant, while job market considerations, family environment, openness to new things, and intrinsic value of work do not influence accounting students\u27 interest in choosing a career as a public accountant