Pengaruh Country Of Origin Dan Online Customer Review Terhadap Keputusan Pembelian Skincare Cosrx

This study aims to determine the effect of country of origin and online customer review on purchasing decisions for Cosrx skincare. This type of research is included in empirical research. The population in this study are consumers who buy and use Cosrx skincare. Sampling in this study using purposive sampling technique with a total of 100 respondents. The data collection technique used is to use the survey method by distributing questionnaires. The results obtained in this study indicate that the country of origin variable has a positive and significant effect on purchasing decisions for Cosrx skincare. And the online customer review variable has a positive and significant effect on purchasing decisions for Cosrx skincare

Pengaruh Leverage dan Firm Age Terhadap Manajemen Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Tahun 2020-2023

This study aims to analyze the influence of leverage and firm age of earning management by focusing on the manufacturing companies in the consumer goods industry sector listed in Indonesia Stock Exchange with research period in 2020-2023. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method was used purposive sampling and obtained 47 companies as a sample and with total of 156 data for four years. The analytical tool used in this study was the linear regression analysis. The results of this research showed that variable leverage has no effect on earning management meanwhile the variable firm age has no positive effect and significant on earning management

Pengaruh Risiko Bisnis Dan Non Debt Tax Shield Terhadap Kebijakan Hutang Pada Perusahaan Basic Materials Di Bursa Efek Indonesia Tahun 2020 - 2023

This study aims to test and determine the effect of business risk and non-debt tax shield on debt policy in Basic Materials companies on the Indonesia Stock Exchange in 2020 - 2023. The data used in this study are secondary data. The population in this study are Basic Materials companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling method and obtained 357 samples consisting of 100 companies. Hypothesis testing is done with multiple linear regression analysis. The results of hypothesis testing in this study indicate that business risk and non-debt tax shield have no effect on debt polic

Hubungan Self Efficacy dan Dukungan Keluarga dengan Kepatuhan Pembatasan Asupan Cairan Pada Pasien Hemodialisis di Rumah Sakit Palembang

Background : Cronic Kidney Failure is a disease due to the kidney being unable to filter and emit the fluid and residual substances from the body; therefore, there is a need for kidney replacement therapy which is hemodialysis. To make the process of the therapy run well, a patient must comply with the fluid restrictions recommended by the doctor. If the fluid is not restricted, it will edema and shortness of breath to respiratory arrest, therefore Self Efficacy and Family Support are needed in limiting the amount of fluid. Objective : This study is to perceive the relationship between Self-Efficacy, Family Support, and Compliance with Fluids Intake Restriction in Hemodialysis Patients. Method : This research uses a quantitative study with survey analytic design with cross Sections and Kendall’s tau b approaches. The sampling involves 43 respondents from the purposive sampling. Results : The univariate result shows that 28 respondents (66,7%) had high self-efficacy, 41 respondents (97,6%) received high family support, and 39 respondents (92,9%) complied with the fluids intake restriction. The bivariate test result shows that there is no relationship between self-efficacy and compliance with fluid intake restriction with p-value = 1 and there is a relationship between family support and Compliance with fluid intake restriction with p-value = 0,01. Conclusion: Fluid Intake Restriction requires family support. Suggestion: Respondents should involve the family in fluid intake restriction

PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOSIAL, GOVERNANCE) TERHADAP REPUTASI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS ESG LEADERS

This study aims to prove whether ESG (Environmental, Social, Governance) disclosure has an effect on company value. And to prove whether ESG (Environmental, Social, Governance) disclosure can affect the increase in foreign ownership. The data used is secondary data. The population in this study are companies listed on the ESGLeaders index for the period 18 September 2024 - 18 March 2025. The research period is in 2021-2023. The sampling technique used is the purposive sampling method and for the study of the effect of ESG disclosure on company value, 28 companies with 84 samples were obtained, but in this study an outliner of 16 samples was carried out to normalize the data so that the samples studied amounted to 68 samples. Hypothesis testing is carried out using multiple linear regression analysis. For the study of the effect of ESG on increasing foreign ownership, 24 companies with 72 samples were obtained. Hypothesis testing is carried out using logistic regression analysis. The results of the study show that environmental disclosure and social disclosure do not affect company value, but governance disclosure does affect company value. And environmental disclosure, social disclosure, and governance disclosure do not have an effect on increasing foreign ownership

Pengaruh Stabilitas Pendapatan, Risiko Bisnis dan Kepemilikan Manajerial Terhadap Kebijakan Hutang

The study aims to know the effects of income stability, business and managerial ownership of debt policies. This kind of research is quantitative research. The data used is a secondary data of data obtained from the company's financial statements and annual reports. The population in this study is a company registered in bei with the basic materials and infrastructure sector as far as research goes. Sampling methods use an impressive-sampling technique with the criteria of the basic materials and infrastructure companies listed in the bei period 2020-2023 and all companies that meet the sample criteria. The data analysis techniques used are regression models by seeing the determinan coefficient, the f and testing t using version 23 SPSS. The results of this study show that variable income stability, business risk and managerial ownership have no effect on debt policy

Pengaruh Motivasi Kerja, Pengalaman Kerja dan Kecerdasan Emosional Terhadap Kinerja Auditor Pada Kantor Akuntan Publik (KAP) di Kota Palembang

This study aims to determine the influence of work motivation, work experience, and emotional intelligence on auditor performance at Public Accounting Firms (KAP) in Palembang City. The data used in this study is primary data. The population in this study includes all auditors working at Public Accounting Firms in Palembang City. The sampling technique used is purposive sampling, resulting in 56 respondents. Hypothesis testing was conducted using descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis testing, with data processing carried out using SPSS 25 software. The results of this research indicate that work experience has a positive effect on auditor performance, work motivation and emotional intelligence have no effect on auditor performance

Persepsi mahasiswa akuntansi kota palembang mengenai keadilan, machiavellian, dan love of money terhadap etika penggelapan pajak (tax evasion)

This study aims to analyze the perceptions of Palembang City accounting students regarding justice, machiavellian, love of money regarding the ethics of tax evasion. The data used in this research are secondary data. The population in this study were Palembang City accounting students. The sampling selection method used was purposive sampling and obtained of 81 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that justice affect of tax evasion, machiavellian and love of money has no effect on tax evasion

Pengaruh Profile CEO Terhadap Tax Avoidance

This study aims to determine the effect of CEO profile on tax avoidance by focusing on Food and Beverage companies listed on the Indonesia Stock Exchange with a research period of 2020-2022. There are 4 CEO characteristics included in the test, namely Power (share ownership), political connections, education level, and religiosity. The sampling technique used is the purposive sampling method and data obtained from 37 companies with a total of 111 samples. The results of this study indicate that power (share ownership) and education level have a significant effect on tax avoidance, while political connections and religiosity do not have a significant effect on tax avoidance

Hubungan Beban Kerja Perawat Dengan Kejadian Medication Error Di Ruang Rawat Inap Dewasa

Background: Medication error is an important problem in the health sector that can increase the mortality rate, prolong the hospitalization period and increase the cost of treatment. Identifying workload factors is an important step in preventing medication errors. Objective: The researcher wanted to analyze the relationship between nurses' workload and the incidence of medication errors in adult inpatient rooms Method: This research method uses a quantitative method with a descriptive correlation design using a cross-sectional approach. The sample amounted to 54 respondents. The data collection process was carried out by observing the respondents and filling out questionnaires for the respondents. The data analysis included univariate analysis to determine the frequency distribution of workload characteristics and medication errors and bivariate analysis with the Kendall Tau-b correlation test to measure the relationship between workload variables and medication errors. Results: There was no relationship between workload and the incidence of medication errors (p=0.397) and (τ=0.116) did not have a significant relationship with the incidence of medication errors. Suggestion: Nurses carry out the correct procedure in administering medication with the principle of six correct administering drugs to prevent medication errors