ANALYSIS OF THE EFFECT OF COMMITMENT, MOTIVATION, LEADERSHIP AND WORK CULTURE ON JOB SATISFACTION AND TEACHER PERFORMANCE AT SMK MULTI MEKANIK MASMUR PEKANBARU

The purpose of this study was to examine the effect of analysis of commitment, motivation, leadership and work culture on job satisfaction and teacher performance at SMK Multi Mekanik Masmur Pekanbaru. The sampling technique used in this research is purposive sampling. The sampling criteria in this study were all educators at the Masmur Multi-Mechanical School. There are 100 teachers in this school. The remaining 20 people are education personnel. So the respondents in this study were 100 people who were all education personnel. Data collection techniques using a questionnaire (questionnaire), interviews and documentation. The data analysis technique used descriptive analysis and hypothesis analysis using SPSS and SEM PLS analysis. The results obtained indicate that there is an insignificant effect of commitment on job satisfaction, motivation has no significant effect on job satisfaction, leadership has no significant effect on job satisfaction and work culture has a significant effect on job satisfaction. Furthermore, commitment has no significant effect on teacher performance, motivation has no significant effect on teacher performance, leadership has no significant effect on teacher performance, work culture has a significant effect on teacher performance, and job satisfaction has a significant effect on teacher performance

PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTAT DI BEI

For some companies, investment activity is an important element of the company's operations and the assessment of the company's performance may be largely, or entirely dependent on the results reported in this section. The purpose of the study was to determine and analyze the effect of investment opportunity sets (IOS) and Corporate Governance mechanisms on the value of property companies listed on the Indonesian stock exchange for the 2018-2020 period. This study used 24 property sector companies for the period 2018 and 2020. The results showed that the Investment Opportunity Set (IOS) had no effect on the value of the company. This is evidenced by a significance value of .032 and a calculated t value of 1.001. Meanwhile, the significance level is smaller than the established significance level of 0.319 0.05. Therefore, the second hypothesis is not accepted because there is no positive effect of the Investment Opportunity Set on the value of the company. The Corporate Governance mechanism has no effect on the value of the company. This is evidenced by a significance value of 0.012 and a calculated t value of 0.712. Meanwhile, the significance level is smaller than the established significance level of 0.478 0.05.  Therefore, the second hypothesis is not accepted because there is no potitive influence of institutional ownership on the value of the company

Pengaruh Struktur Kepemilikan Manajerial, Struktur Kepemilikan Institusional, Ukuran Perusahaan dan Leverage terhadap Konservatisme Akuntansi (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

The aim of this study was to determine the effect of Managerial Ownership Structure, Institutional Ownership Structure, Company Size and Leverage to Accounting Conservatism (Study in Food and Beverage Company Listed in Indonesia Stock Exchange Year 2011-2014). The population in this study are all food and beverage company in Indonesia which is still in operation during the years 2010-2014 amounted to 16 companies. Based on specified criteria, the company earned 13 is used as a sample in this study. This study uses secondary data in the form of annual financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Managerial Ownership Structure (SKM) has no significant effect on the variable Conservatism because significancy 0,250>0,05. 2) Institutional Ownership Structure (SKI) has no significant effect on the variable Conservatism because significancy 0,155>0,05. 3) Size Company has no significant effect on the variable Conservatism because significancy 0,252>0,05. 4) Leverage has significant effect on the variable Conservatism because significancy 0,000<0,05