Pengaruh Kecukupan Modal, Risiko Kredit t/erhadap Profitabilitas dengan Efisiensi sebagai Variabel Intervening

This study aims to determine whether there is an effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) on Profitability (ROA) with Efficiency (BOPO) as an Intervening Variable, in conventional commercial banks in Indonesia listed on the Indonesia Stock Exchange period (2016). -2020). Sampling using the purposive sampling method with the criteria that the bank has a complete published report in 2016-2020, and the bank has a non-negative ROA. This study uses data obtained from the bank's Annual Financial Statements issued by the bank in the Financial Services Authority (OJK) Bank Published Financial Statements. The analytical technique used is a statistical test through the Ttest, Ftest, R2, Multiple Regression Test, and Sobel Test using the Sobel Test Calculator for the Significance of Mediation. The results of the analysis on the t test show that CAR has a negative and insignificant effect on ROA, NPL has a negative and insignificant effect on ROA, BOPO has a negative and significant effect on ROA. CAR has a negative and significant effect on BOPO, NPL has no significant effect on BOPO. And the results of the Sobel test showed that BOPO was able to mediate the CAR variable on ROA but was unable to mediate the effect of NPL on ROA. Keywords: CAR; NPL; ROA; BOPO

Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is inferenceal statistics,(inductive statistics or probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using SmartPLS software (PartialLeast Square) ranging from model measurements (outermodels), the results of the study obtained a calculated value for Tax Knowledge (X1)is smaller and sig t value for Tax Knowledge (X 1) 0.124 is greater than alpha (0.05). Based on the results obtained then receive H0 and reject H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1) has no positive and insignificant effect on Tax Compliance (Y), indicating Tax Knowledge (X1)does not have a positive impact in improving Tax Compliance (Y). The results ofthe study obtained nilai tcalculated for Tax Sanctions (X2) of 2,759 greater than sig t value for Tax Sanctions (X2) of 0.007 smaller than alpha (0.05). Based on the results obtained, reject H0 and receive H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).

THE EFFECT OF INFLATION, BI RATE AND EXCHANGE ON PROFITABILITY IN SHARIA BANKING IN INDONESIA PERIOD OF 2009-2019

This study examined the effect of inflation, BI Rate, and exchange rate on profitability in Islamic banking in Indonesia during 2009-2019. The population and sample in this study were all Islamic banking in Indonesia obtained by purposive sampling technique. This study used quantitative secondary data sourced from financial statements accessed on the official website of Bank Indonesia and the Financial Services Authority. The data analysis method used was Vector Auto-Regressive (VAR) analysis with the help of Eviews 10. The results of the Variance Decomposition (VD) test showed that inflation could affect Return on Assets (ROA) of 0.62%. It indicated that inflation had a low or insignificant effect on the Return On Assets (ROA) of Islamic banking. BI Rate could affect the Return on Assets (ROA) of 0.13%, which indicated that inflation had a low or insignificant effect on the Return On Assets (ROA) of Islamic banking, while the exchange rate could affect the Return on Assets (ROA) of 1.89%, which indicated that the exchange rate had a significant effect on the Return On Assets (ROA) of Islamic banking. Based on the results of this study, it concluded that the exchange rate was more dominant in influencing the Return on Assets (ROA) of Islamic banking in the short and long term.

The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable

This study aims to determine the effect of Audit Tenure, Audit Committee and Auditor Reputation on Audit Quality with Profitability as a Moderation variable. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. In determining the sample using purposive sampling method.The data used are secondary data and the method of analysis used is logistic regression analysis.The results showed that partially Audit Rotation has a positive and significant effect on Audit Quality with a significant value of 0,012. Partially the Audit Tenure has a positive and insignificant effect on Audit Quality with a significant value of 0,346. Partially Auditor Reputation has a positive and significant effect on Audit Quality with a significant value of 0,028. Partially Audit Rotation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,655. Partially the Audit Tenure has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,720. Partially, Auditor Reputation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a significant value of 0,000. Simultaneously the Audit Tenure, Audit Committee and Auditor Reputation have a positive and significant effect on Audit Quality with profitability as a moderating variable with a significant value of 0,003.

Analisis Kebijakan Dividen: Index CGPI sebagai Variable Moderasi

This study aims to empirically examine the effect of leverage, profitability, liquidity, the CGPI index in moderating, and the CGPI index in moderating dividend policy. This study uses quantitative methods with sample criteria are companies that do not consistently follow the CGPI ranking and companies that do not consistently distribute dividends. The object of research is a company registered in CGPI with data sources obtained at IDX and IICG. The results of this study, firstly, the effect of leverage on dividend policy has a significant positive effect, the high debt of the company causes the holding of the company's dividends. Second, the effect of profitability on dividend policy does not have a significant effect, because profitability is used for business expansion. Third, the effect of liquidity on dividend policy has an insignificant effect, because liquidity is used to pay off term debt with a period of less than one year. Fourth, the CGPI index as a moderating variable, the effect of leverage on dividend policy, cannot be moderated by the CGPI index, because good or bad reputation is not a guarantee if the company will give dividends to investors, because the company's main priority is paying off debt. Fifth, the CGPI index as a moderating variable, the influence of profitability on dividend policy, cannot be moderated by the CGPI index, because it is not always bad news for investors even if the company has a good reputation. Sixth, the CGPI index as a moderating variable, the influence of liquidity on dividend policy, cannot be moderated by the CGPI index, because high liquidity is not able to guarantee the amount of dividends distributed is getting bigger even if the company has a good reputation.

KAJIAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN TENAGA KERJA DAN KESEJAHTERAAN MASYARAKAT DI PROVINSI BALI

Bali is an island where tourism plays a dominant role in its economy, so its potential needs to be further developed. The purpose of this study is to analyze the effect of tourist visits, number of hotels, and hotel occupancy rates on total employment and welfare of the people in Bali. The data used is secondary data published by Bali Provincial Tourism Office and the Bali Province Central Statistics Agency from 2000-2019. The analysis technique used is path analysis. The results showed that the number of tourist visits has a positive and significant effect on total employment, the number of hotels has a negative and insignificant effect on total employment, while the hotel occupancy rate has a positive and insignificant effect on total employment. In addition, the number of tourist visits has a negative and insignificant effect on welfare, the number of hotels and the total employment have a positive and significant effect on welfare, while the hotel occupancy rate has a negative and significant effect on the welfare of the community. Labor absorption is not a mediating variable between tourist visits and occupancy rate on welfare.

Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45 Di Bursa Efek Indonesia

The purpose of this study is to analyze the effect of size, profitability, maturity, insider ownership and leverage on dividend policy using the LQ45 company object listed on the Indonesia Stock Exchange (IDX). This research was conducted for five consecutive years from 2015 to 2019 which included 27 sample companies taken using purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that the size, maturity and insider ownership variables partially had an insignificant effect on dividend policy, while profitability and leverage had a significant effect on dividend policy. Simultaneously, size, profitability, maturity, insider ownership and leverage had a significant effect on dividend policy.

Demam Korea: Minat Beli Terhadap Produk Kecantikan Korea (K-Beauty)

This research aims to examine the effect of brand image, celebrity endorser, country of origin and electronic word of mouth on buying interest in Korean beauty products (K-Beauty). The method used is quantitative associative. The sampling technique used is accidental sampling as many as 108 respondents. Data was collected by distributing online questionnaires via google form. The collected data was analyzed using Structural Equation Modeling (SEM) which consists of two stages, namely the measurement model and the structural model with IBM SPSS AMOS software version 20 and index number analysis as descriptive analysis. The results of the analysis show that brand image has a positive and significant effect on buying interest in Korean beauty products (K-Beauty), celebrity endorser has a positive and insignificant effect on buying interest in Korean beauty products (K-Beauty), while country of origin and electronic word of mouth have a negative and insignificant effect on buying interest in Korean beauty products (K-Beauty).

PENGARUH PDB, INFLASI, KURS DAN TINGKAT SUKU BUNGA TERHADAP NERACA PERDAGANGAN INDONESIA

This study is to determine the extent to which the independent variable factors (GDP, Inflation, Exchange and Interest Rates) affect the dependent variable (Trade Balance) in the last 20 years. Quantitative research aims to obtain empirical evidence regarding the effect of the variables of GDP, Inflation, Exchange Rates and Interest Rates on the Trade Balance, and also to test hypotheses to strengthen or even reject the hypothesis. With the following results: GDP has a negative and insignificant effect on the Trade Balance, Inflation has a negative and significant effect on the Trade Balance, the Exchange Rate has no and no significant effect on the Trade Balance, Interest Rates have no and no significant effect on the Trade Balance and GDP, INflation , Exchange and Interest Rates together (simultaneously) have a significant and significant effect on the Trade Balance

Effect of Compensation and Competence on Employee Performance through Employee Development

This study analyzes the effect of compensation and competence on employee performance through employee development at the Tourism Office in Bantaeng Regency. It conducted this research for two months; this study's population were all employees of the Bantaeng Regency Tourism Office as many as 96 people, the hypothesis that has been proposed, the path analysis technique, and the Sobel test were carried out. The result of his research is that compensation has a positive and significant effect on employee development at the Bantaeng Regency Tourism Office. Competence has a positive and significant impact on employee development and substantially impacts employee performance at the Bantaeng Regency Tourism Office. Compensation has a positive and significant effect on employee performance, and employee development has a positive and significant impact on employee performance at the Bantaeng Regency Tourism Office. And competence has a positive and insignificant effect on employee performance through employee development, and compensation has a positive and negligible impact on employee performance through employee development at the Bantaeng Regency Tourism Office.