PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

This study aimed to analyze the effect of profitability, leverage, liquidity, company size and dividend policy on firm value in the Consumer Goods Industry Sector Companies listed on the Stock Exchange in 2015-2018. In this study the Company Values measured using the Price to Book Value (PBV). This research method using descriptive analysis. The technique used is purposive sampling technique, so found 14 Consumer Goods Industry Sector Companies listed on the Stock Exchange from 2015 to 2018 period. The analysis used is multiple linear regression analysis. The results of this study showed that the variables of profitability, liquidity, and dividend policy affects the value of the company, while the company size and leverage variables do not affect the value of the company

THE INFLUENCE OF TENURE AUDIT, SUBSTITUTION OF AUDITORS, FINANCIAL DISTRESS, AND PUBLIC OWNERSHIP OF AUDIT DELAY ON REAL ESTATE COMPANIES AND PROPERTY IN BEI

Indonesia is currently entering the era of globalization, for which the company is required to expand the market and further develop its business. For that, companies need a source of funding that is more than outside the company by doing public go. For companies that have go publicly are required to report a financial statement up to four months after the end of the financial statement period. There are several factors affecting the timeliness of submission of financial statements such as audit tenure, turnover of auditors, financial distress and public ownership. The research aims to determine the timeliness of submission of financial statements such as audit tenure, turnover of auditors, financial distress and public ownership of the audit delay. The samples used in this study were property and realestate companies so it gained 133. Sampling techniques using purposive samples. Testing in this study used multiple linear regression. The results of this research are simultaneously timely submission of financial statements such as audit tenure, turnover of auditors, financial distress and public ownership affects the audit delay. In partial results shows 1) The audit is tenure not An impact on the audit delay. 2) Turnover of Auditors has no effect on the audit delay. 3) Financial distress has no effect on the audit delay. 4) The public ownership of the affected audit delay. Keywords: Audit delay, audit delay, financial distres

ANALISIS PENGARUH KINERJA KEUANGAN DAN INFLASI TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA (TAHUN 2014-2018)

Di Indonesia terdapat dua sistem perbankan, yaitu bank konvesional dan bank syariah. Perbankan berbasis syariah terdiri dari Bank Umum Syariah (BUS), Bank Pembiayaan Rakyat Syariah (BPRS), dan Unit Usaha Syariah (UUS). Penelitian ini bertujuan untuk menguji pengaruh variabel CAR, NPF, BOPO, dan Inflasi terhadap profitabilitas (ROA) pada Bank Umum Syariah di Indonesia tahun 2014-2018. Populasi penelitian ini adalah seluruh Bank Umum Syariah di Indonesia yang telah mempublikasikan laporan keuangan per tahun mulai dari 2014 sampai 2018 di situs resmi Otoritas Jasa Keuangan (OJK) dan diperoleh sampel penelitian sebanyak 8 sampel dengan menggunakan metode purposive sampling dalam memperoleh sampel yang sesuai dengan kriteria. Penelitian ini menggunakan data sekunder dan teknik analisis data menggunakan linier berganda. Hasil penelitian menunjukkan bahwa variabel BOPO dan Inflasi berpengaruh terhadap ROA sedangkan variabel CAR dan NPF tidak berpengaruh terhadap ROA. Manfaat penelitian ini untuk mengetahui pengaruh antar variabel terhadap variabel ROA

Implementasi Pp No 23 Tahun 2018, Pemahaman Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah di Kota Surakarta

Penelitian ini bertujuan untuk menguji apakah implementasi pp 23 , pemahaman perpajakan dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak umkm di kota Surakarta . Populasi pada penelitian ini adalah umkm yang berada di wilayah Surakarta. Pengambilan sampel menggunakan metode purposivesampling dengan kriteria umkm yang sudah memiliki NPWP. Variabel independen pada penelitian ini adalah Implementasi PP 23 , pemahaman perpajakan, sanksi perpajakan untuk variabel dependen pada penelitian ini adalah. Kepatuhan wajib pajak. Penelitian ini menggunakan metode analisis regresi berganda untuk menguji pengaruh variabel bebas terhadap variabel terikat secara langsung. Hasil penelitian ini adalah variable implementasi PP 23, pemahaman perpajakan, sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak. Dari perhitungan R2 diperoleh hasil R Square sebesar 30,6% dari variabel kepatuhan wajib pajak dapat dijelaskan oleh variabel implementasi, pemahaman dan sanksi perpajakan. Sementara sisa 69,4% diterangkan oleh faktor-faktor lain diluar model dalam penelitian ini. Kata Kunci : Implementasi PP 23, pemahaman perpajakan, sanksi perpajakan , kepatuhan wajib paja

INSENTIF PAJAK, BANTUAN STIMULUS PEMERINTAH PADA KINERJA USAHA MIKRO KECIL MENENGAH DI KABUPATEN BOYOLALI

The world was in an uproar with the outbreak of a new virus in early 2020, namely the corona virus (SARS-CoV). It is called Corona virus during the 2019 period (COVID-19). Covid-19 is a contagious disease and this transmission causes public concern, thus affecting their social and economic life. Government policies appeal to the public to social distancing and isolate themselves at home. The small, micro and medium enterprises (UKM) sector has an important role in maintaining local and government economic activities. The objective of this research is to determine the effect of tax incentives and government stimulus assistance on the performance of UMKM in Boyolali Regency. The population in the research is all people in Boyolali who have micro, small and medium enterprises (UMKM) with the random sampling method and the number of samples is 93. The research used primary data. The method to determine the effect between the independent variable and the dependent variable is the research instrument test, classical assumption test, and multiple regression analysis tests using SPSS 23 version. Based on the research, the results show that tax incentives and government stimulus assistance affect the performance of UMKM in the Boyolali regency

RASA SYUKUR, DUKUNGAN SOSIAL DAN KESEJAHTERAAN GURU DI MASA PANDEMI

During the COVID-19 pandemic, many countries implemented health protocols and implemented lockdowns several times. This causes changes in learning activities, thus requiring special teaching methods. Teachers are required to be creative in conveying material through online (online) learning media. Likewise, teachers and students who initially studied face-to-face are now forced to study from home online. This can cause teachers to feel pressured. Gratitude and social support received (perceived social support) can help teachers overcome the problems they face. This study aims to determine the role of teacher gratitude and teacher perceived social support for teacher subjective well-being during a pandemic. This research was conducted using an electronic questionnaire aimed at 202 teachers who teach at secondary level schools with an age range of 20-46 years. The measurement tools used are the Gratitude Questionnaire Revised-Multidimensional Scale of Perceived Social Support (R-MSPSS), and the Teacher Subjective Well-Being Questionnaire (TSWQ). As a result of the study, gratitude has a significant role in the teacher’s subjective well variable, as well as perceived social support. The role of the PSS dimension in the TSWQ variable is only seen in the family dimension which has a positive and significant value. Perceived social support and gratitude have a positive and significant role in teacher subjective well-being. The higher the value of perceived social support and gratitude, the higher the subjective well-being

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA

This study aims to examine and analyze how much influence Liquidity (CurrentRatio and Net Working Capital Ratio), Profitability (Return on Capital Employed, Return on Assets, Gross Profit Margin), Inflation Rate, and Company Size on Profit Growth in Pharmaceutical Companies listed on the Indonesia Stock Exchange for the period 2014-2018. There are 11 companies used as populations in this study. The sample was determined using the Puposive Sampling method and obtained a sample of 8 Pharmaceutical companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data analysis method used is multiple linear regression model with SPSS version 20. With the results of Current ratio research, Return on Capital Employed, Return on Assets, and Inflation Rate significantly influence Profit Growth, while Net Working Capital Ratio, Gross Profit Margin, and Company size has no significant effect on profit growth

The Effect Of Using Pre-questioning On Students' Reading Comprehension Achievement

Membaca merupakan keterampilan yang rumit untuk dicapai karena siswa menunjukkan kesulitannya dalam pelajaran ini. Tujuan penelitian ini untuk mengetahui adakah perbedaan yang signifikan pada prestasi pemahaman membaca siswa sebelum dan setelah pemberian pre-questioning dan mengetahui masalah-masalah yang dihadapi siswa dalam pemahaman membaca dan pre-questioning. Populasinya adalah siswa kelas dua SMPN 1 Seputih Banyak. VIII A diplih sebagai kelas penelitian. Penelitian ini menggunakan pre-test dan post-test satu kelompok. T-test pengukuran berulang digunakan untuk menganalisa data. Nilai rata-rata pre-tes 53.52 dan post test 69.15. Jadi, ada peningkatan sebesar 15.64. Hasil t-test menunjukkan t-ratio lebih tinggi daripada t-table (18.485 > 2.042) dengan signifikan level p 2.042) with the level of significant is p < 0.05 and significant two tail is p=0.000. It can be said that pre-questioning technique has effect on students’ reading comprehension achievement