bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan Dan Pergantian Auditor Terhadap Audit Delay Dengan Audit Tenure Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Sinaga Annisa Nauli , Iskandar Iskandar , Suriadi Suriadi 
Published: April 2023

Companies that enter the Indonesian capital market must publish financial statements that have been audited by an independent auditor no later than 90 days after the end of the annual financial reporting period, which is March 31. This study aims to determine the effect of profitability, audit opinion, company size and auditor turnover on audit delay with audit tenure as a moderating variable in Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses associative. The population in this study were 177 financial statements of manufacturing companies. The research sample is 31 financial statements. The result is that profitability, audit opinion and auditor turnover have no effect on audit delay of consumer goods companies listed on the Indonesia Stock Exchange. Company size has an effect on audit delay in Consumer Goods Companies listed on the Indonesia Stock Exchange that profitability, audit opinion, company size, and auditor turnover simultaneously have a positive and significant effect on audit delay. Audit tenure is not a moderating variable that can strengthen or weaken the relationship between profitability, company size, audit opinion, auditor turnover and audit delay in manufacturing companies listed on the Indonesia Stock Exchange.

Keyword: Profitability, Audit Opinion, Company Size, Auditor Switching Audit Delay and Audit Tenure
Kepatuhan Wajib Pajak Di Desa Maluruwu Kecamatan Palue Kabupaten Sikka Ditinjau Dari Aspek Kesadaran Wajib Pajak, Tingkat Penghasilan, Sanksi, Tingkat Pengetahuan Dan Kualitas Pelayanan
Authors: Dince Maria Nona , Rangga Yoseph Darius Purnama 
Published: April 2023

This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The data used in this study is primary data in the form of a questionnaire distributed to taxpayers registered in Maluriwu Village, Palue District, Sikka Regency. The sample used has a sampling limit of 90 respondents. The results showed that the F test results were known to be significant (0.249) greater than 0.05 or above 5%. The results of the T test are known that, a) the significance value of taxpayer awareness is 0.850 > 0.05; b) the significance value of the income level of the taxpayer is 0,-91 > 0.05; c) the significance value of the sanction is 0.164 > 0.05; d) the significance value of taxpayer knowledge is 0.878 > 0.05; e) the significance value of service quality is 0.594 > 0.05. The conclusion, partially or simultaneously, shows that taxpayer awareness, income level, sanctions, knowledge level and service quality do not affect taxpayer compliance.
Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Taxpayer Sanctions, Income Level, Knowledge Level
Pengaruh Quality Control Terhadap Efektivitas Proses Produksi
Authors: Pangestu Agnes Dwi , Sunarya Erry , Mulia Z Faizal 
Published: April 2023

The research was aimed at finding out the effect of quality control toward production process effectiveness. The methods used in the research were descriptive and associative methods with quantitative approach. Technique of sampling applied was purposive sampling. Samples in the reserach were staff of production department amounted to 193. Techniques of analyzing data applied were multiple linear regression analysis techniques that included determination coefficients test, multiple correlation coefficient, and partial test (T test). The results found by using determination coefficient test observed from the value of (Adjusted R2 ) is amounted to 0.946 which means that the influence of quality control toward production process effectiveness is aggregated to 94.6%, while the remaining 5.4% is influenced by other factors not explained in the research. Moreover, from the result of correlation coefficient test, the R value observed is amounted to 0.973 showing that there is a very strong relationship between quality control and production process effectiveness.
Keywords: Quality Control, Production Process Effectiveness, Garment Industry
Analisis Hubungan Antar Manusia Dan Lingkungan Kerja Fisik Terhadap Etos Kerja Karyawan Perumda Air Minum Tirta Jaya Mandiri Kabupaten Sukabumi
Authors: Pratiwi Sandra Dwi , Samsudin Acep , Ramdan Asep Muhamad 
Published: April 2023

This research was carried out with the aim of knowing the description of the relationship between humans, the physical work environment, and the work ethic of the employees of Perumda Air Drinking Tirta Jaya Mandiri, Sukabumi Regency. This study also aims to determine the effect of the relationship between humans and the physical work environment on the work ethic of the employees of Perumda Airminum Tirta Jaya Mandiri, Sukabumi Regency. Researchers used descriptive and associative research methods with a quantitative approach and distributed questionnaires to 58 respondents, namely employees of Perumda Water Drinking Tirta Jaya Mandiri, Sukabumi Regency. The research data analysis used was validity test, reliability test, normality test, correlation technique analysis, coefficient of determination analysis, multiple linear analysis, and hypothesis testing, namely T test and F test. The results showed that the relationship variables between humans and the physical work environment had a relationship. which is strong with a work ethic variable that is equal to 0.874. The results of hypothesis testing also show that the relationship between humans and the work environment has a positive and significant influence on the work ethic of the employees of Perumda Airminum Tirta Jaya Mandiri, Sukabumi Regency.
Keywords : Human Relationship, Physical Work Environment, Work Ethic
nalisis Beban Kerja Dan Kepribadian Tangguh Terhadap Stres Kerja Dimasa Pandemi Covid-19
Authors: Rahayu Dine Sri , Samsudin Acep , Danial R Deni Muhammad 
Published: April 2023

Tujuan penelitian ini adalah untuk mengetahui pengaruh dari beban kerja dan kepribadian tangguh terhadap stres kerja dimasa pandemi Covid-19 karyawan di Bank BJB Kantor Cabang Palabuhanratu. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan asosiatif dengan pendekatan kuantitatif. Menggunakan sampel jenuh kepada 113 orang karyawan yang nantinya akan menjadi responden untuk mengisi kuisioner sebagai alat untuk mengumpulkan data. Teknik analis data yang digunakan yakni regresi linear berganda juga uji pengaruh secara simultan (Uji-F) dan pengaruh secara parsial (Uji-T). Hasil yang didapatkan menunjukan bahwa beban kerja dan kepribadian tangguh secara simultan dan signifikan berpengaruh terhadap stres kerja dimasa pandemi Covid-19. Sedangkan secara parsial adanya pengaruh yang positif signifikan antara beban kerja terhadap stres kerja dimasa pandemi Covid-19 dan adanya pengaruh negatif signifikan antara kepribadian tangguh dengan stres kerja dimasa pandemi Covid-19.
Kata Kunci: Beban Kerja, Kepribadian Tangguh, Stres Kerja, Covid-19
The Pengaruh Net Interest Margin, Return On Equity Dan Debt To Equity Ratio Terhadap Harga Saham Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 -2020
Authors: Lesmono Wisnu , Nurhasanah Nunung , Supriyadi Didit 
Published: April 2023

The stock market price is a marker dimension of the company's results, namely how far management has managed to manage the company on behalf of shareholders. Evaluation of stock prices can be done by several methods, in certain ways the calculation of stock prices can be done using a form of financial comparison analysis. The purpose of this study is to determine the effect of Net Interest Margin, Return On Equity and Debt To Equity Ratio on stock prices in banks listed on the Indonesia Stock Exchange for the period 2016 - 2020. The type of research conducted is an empirical study of banking companies listed on the IDX. with a quantitative approach. Determination of the sample is done by purposive sampling. In this study, the sample taken was 45 banks with data for the 2016-2020 period. Data collection is done by recording directly on the data that has been published. The data analysis technique used is multiple linear regression where the independent variables are NPM, ROE and DER while the dependent variable is stock price. The results of the study show that there is an influence between NPM, ROE and DER simultaneously on stock prices in banks listed on the IDX for the period 2016 to 2020.
Keywords: net interest margin, return on equity, debt to equity ratio, stock price.
Pengaruh Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Dan Current Ratio (CR), Terhadap Earning Per Share (EPS) Pada Perusahaan Manufaktur Di BEI Tahun 2016- 2019
Authors: Sinaga Inka Christiani , Hutahean Thomas Firdaus 
Published: April 2023

The purposefof this study is to test and analyze the effect of Financial Leverage, Returnf On Assets, Net Profit Margin, and Current Ratio on Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research approach used in this research is the quantitative approach method. The population used in this study were 174 companies, and then the criteria were taken with the purposive sampling technique, so the research sample was obtained as many as 55 companies. In this study, the data elaboration technique used is multiple linear regression analysis, the coefficient of determination, the F test and the T test. The results of the analysis show that the fundamental variables (ROA, NPM, CR) simultaneously affect Earning Per Share except for Financial Leverage.
Keywords : Earning Per Share (EPS), Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR).
The Pengaruh Rasio Kecukupan Modal, Resiko Kredit, Profitabilitas Dan Likuditas Terhadap Financial Distress Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 – 2020
Authors: Kareem Eddo Mochammad , Supriyadi Didit , Suartini Sri 
Published: April 2023

This study aims to determine and analyze the effect of financial performance in the form of banking ratios CAR, NPL, ROA, ROE and LDR on financial distress in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample used in this study were 32 banking companies listed on the Indonesia Stock Exchange. The data analysis method used is descriptive statistical method and multiple linear regression method for panel data. The results of this study indicate that CAR, NPL, ROA, ROE and LDR simultaneously have a significant effect on Financial Distress. While partially CAR and ROA have a significant positive effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange, while NPL, ROE and LDR have no effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange 2016-2020.
Keywords: CAR, NPL, ROA, ROE, LDR, Financial Distress
Kebijakan Dividen Sebagai Variabel Pemediasi Antara Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Putri Kharisma Ayuning , Anwar Saiful 
Published: April 2023

The aim of this study is to analyse the abilty of dividend value as an intervening variable within the effect of firm age, firm size, and profitability on the firm value The data collection process is carried out through purposive sampling technique against manufacturing companies listed on IDX during 2016-2020. Based on the purposive sampling technique, 30 companies obtained for 5 years of observations that produced 150 observational data. Secondary data in the form of company’s annual report is used in this study. The type of research used is quantitative research with Microsoft Excel and SmartPLS 3.2.9 for windows as data processors. The analysis process used are construct validity test, reliability test, R-Square test, effect size test, and hypothesis testing. This study provides results that firm age does’nt affect the firm value, firm size doesn’t affect the firm value, profitabily has positive and significant effect on the firm value, firm age doesn’t affect the dividend policy, firm size doesn’t affect the dividend policy, profitability has positive and significant on the dividend policy, and dividend policy failed to mediate firm age, firm size, and profitability on the firm value.

Keywords : Firm Age, Firm Size, Profitability, Dividend Policy, Firm Value
Analisis Etos Kerja dan Loyalitas Organisasi terhadap Kinerja Karyawan Hotel Taman Sari Sukabumi
Authors: Gumilang M Nandy , Mulia Z Faizal , Ramdan Asep Muhammad 
Published: April 2023

Hotel industry company is one of the companies that always maintains the trust and comfort of visitors during the COVID-19 pandemic while continues to serve the needs of the society. Hospitality is one of the sectors that remains open during the COVID-19 pandemic. In this case, employees will continue to work during the pandemic. However, in terms of performance, there are The changing business environment is very fast and uncertain, which requires every organization to continuously strive to be more effective, efficient and creative in order to achieve the company's goals. The findings identified a problem, a decline in organizational productivity, which is thought to be due to a decline in morale and organizational loyalty to employee performance. The study aimed to determine the impact of organizational ethics and loyalty on employee performance. The number of samples used is no less than 38 employees at Taman Sari Sukabumi Hotel. Data were collected using interviews, observations and questionnaires. The technique used for data analysis was multiple linear regression analysis using Statistical Products and Services Solutions (SPSS). The findings show that morale (X1) has a positive and significant impact on employee performance in part. The number of samples used is no less than 38 employees at Taman Sari Sukabumi Hotel. Data were collected using interviews, observations and questionnaires. The technique used for data analysis was multiple linear regression analysis using Statistical Products and Services Solutions (SPSS). The findings show that morale (X1) has a positive and significant impact on employee performance in part. In addition, organizational loyalty (X2) also has a positive and significant impact on employee performance (Y).

Keywords: Work Ethic, Organizational Loyalty, Employee Performance
Pengaruh Ukuran Pemerintah Dan Pendapatan Asli Daerah (PAD) Terhadap Kinerja Keuangan Pada Pemerintah Kota Surabaya
Authors: Ramahdani Anissak Fitri , Trisnaningsih Sri 
Published: April 2023

The purpose of this research is to look into and assess the impact of local revenue and government size on the Surabaya municipal government's financial performance. This research uses quantitative research methods. In this study, the object of research used is the size of the Surabaya city government in this case, namely total assets and the annual report of Regional Original Revenue (PAD). The sample method applied in this research is purposive sampling method. The analytical method used is the multiple regression analysis and classical assumption test because this analysis is able to measure the strength of two or more variables with the help of the SPSS program. The results based on the results of the t test partially show a significance value of 0.013 < 0.05 and t count < t table, therefore partially the size of the Regional Government (UPD) has no effect on the Financial Performance of the Regional Government, while based on the results of the t test partially The significance value shows the results of 0.06 <0.05 and t count > t table, therefore Regional Original Income (PAD) has an effect on Regional Government Financial Performance.

Keywords : Government Size, Regional Original Revenue, and Regional Government Financial Performance
Pengaruh Kompetensi, Pelatihan Dan Budaya Perusahaan Terhadap Kinerja Karyawan Pada Pt World Innovative Telecomunication Medan (Distributor Tunggal Oppo Smartphone)
Authors: Marbun Masro Iman , Hendry Hendry 
Published: April 2023

The purpose of this study is to determine the effect of Competence on Performance, know the effect of Training on Performance, know the influence of Corporate Culture on Performance and know the influence of Competence, Training, Company Culture simultaneously on employee performance of PT World Innovative Telecomunication Medan . This research was conducted at PT World Innovative Telecomunication Medan. The population is that all employees of PT World Innovative Telecomunication Medan are 183 people. The sampling technique is a saturated sample so that the size of the sample is 127 people. The results of the study were a t valuecalculating Competencies 6,223>1,979, t-valuescalculatingTraining 3,623 > 1,979 t valuescalculating Corporate Culture 2,625 > 1,979, and F valuescalculating Competencies, Training, Corporate Culture simultaneously 91,606 > 2.493 and the sig value < 0.05. The conclusion of the study is Competence has a significant effect on Employee Performance where the sig value < 0.05, Training has a significant effect on Employee Performance where the sig value < 0.05, Company Culture has a significant effect on Employee Performance where the sig value is more < 0.05 and serentak Competence, Training, Corporate Culture have a significant influence on employee performance at PT World Innovative Telecomunication Medan where the sig value < 0.05

Keywords : Competence, Training, Company Culture, Performance.
Pengaruh Promosi, Kualitas Perlayanan Dan Citra Perusahaan Terhadap Volume Penjualan
Authors: Suardika I Ketut , Dewi Ni Kadek Anik Krisma 
Published: April 2023

The study aims to determine the effect of promotion, service quality and corporate image on sales volume at PT Bintang Sidoraya Buleleng Regency. The technique used in this study is a questionnaire with a measuring instrument in the form of a rating scale of 1-5 and the determination of the sample in this study using the slovin formula, namely as many as 65 customer stores from PT Bintang Sidoraya Buleleng Regency. The data analysis techniques used are Classical Assumption Test analysis, Data Description Analysis, Multiple Linear Regression Analysis, Coefficient of Determination Test (R2), Simultaneous Significance Test (F Test), Individual Significance Test (T Test), using computer program assistance (SPSS). ) Version 26.00 for Windows. The results of the analysis show that promotion has a significant positive effect on sales volume with the result (2.892) with a t-count value greater than t-table (1.670). Service quality has a significant positive effect on sales volume with the result (4,742) with a value greater than t-table (1,670). Company image has a significant positive effect on sales volume with the result (5.416) with a t-count value greater than t-table (1.670).

Keywords: Promotion, Service Quality, Company Image, Sales Volume
Analisa Kelayakan Investasi Kapal Katamaran Tipe Axe Bow Untuk Wisata Pulau Beting Aceh (Rupat)
Authors: Romadhoni Romadhoni , Santoso Budhi , Satria Bobi , Aprizawati Aprizawati , Supriyadi Supriyadi 
Published: April 2023

The AX BOW type catamaran is a ship that is used specifically for recreational purposes between Beting Aceh Island, which has two hulls or catamarans. This design aims to obtain data on ax bow type catamaran tourism boats that are suitable for the Aceh shoal island. This design is intended to see a good performance of resistance, stability, weight, and cost calculations. In this study, the authors analyzed the investment feasibility of the AX Bow catamaran, the main size of the ship, L = 12.20 m, B = 4.089 m, H = 1.48 m, T = 0.62 m, then the process of designing a landing craft boat using Maxurft Modeler Advance. The results of the investment feasibility analysis are declared feasible because the Net Present Value is 0.11% and Profitability Index > 0.11 with a break even point in 3 years of operation and an interest rate of 12% per year on capital loans.
Keysword: AXE Bow, investment, tourism, Beting Aceh
Pengaruh Kualitas Pelayanan Dan Citra Perusahaan Terhadap Kepuasan Konsumen TB PADA MAJU Kota Bandung
Authors: Rachmawati Sri Ayu , Noor Saad 
Published: April 2023

This analysis intends to obtain results from, 1. Dominance of Service Quality with regard to Customer Satisfaction, 2. Dominance of Service Quality with regard to Company Image, 3. Dominance of Service Quality and Company Image with regard to Customer Satisfaction. The form of analysis used is descriptive analysis (explanatory research) through a quantitative strategy. The model used is 12 models as employees of TB PADA MAJU and several consumer respondents who shop in a day. The process of collecting the model used is accidental sampling, the data collection n technique uses a respondent's questionnaire. By using descriptive analysis.
Keywords : Service Quality, Customer Satisfaction, Company Image
Pengaruh Non Performing Financing (NPF) Terhadap Return On Assets (ROA) Pada Bank Syariah Indonesia
Authors: Qodari Amimah 
Published: April 2023

This study aims to analyze the effect of non-performing financing (NPF) on profitability at Indonesian Islamic Banks before and after the merger. This study examines the effect of non-performing financing (NPF) on return on assets (ROA). The population used in this study are Islamic banks that have merged, namely BNI Syariah, BRI Syariah, and Bank Syariah Mandiri for the period 2017-2021. The sample used in this study is the Indonesian Sharia Chapter (BSI) which publishes an annual report in the 2017-2021 period. The research data is secondary data, obtained from the BSI website which is the research sample. While the data analysis method used is multiple linear regression analysis. The results of this study indicate that the NPF variable has an effect on ROA of 8.4% with a significance level of 0.361.
Keywords : Non Performing Financing (NPF), Return On Assets (ROA)
Analisis Faktor Preferensi Milenial Bekerja Terhadap Pemilihan Hotel
Authors: Lucyani Lulu 
Published: April 2023

Analysis Of Working Millenial Behavioral Factors on Hotel Choosing Preferences. Some millennials need a comfortable resting place for business trips. The purpose of this study is to analyze what factors influence millennial behavior towards their preferences for choosing hotels during business trips. This study uses a quantitative method with an EFA (Exploratory Factor Analysis) approach with secondary data and primary data stages referring to millennial preference behavior in choosing hotel recommendations. The results of the analysis of millennial behavior factors on preferences for choosing hotels when traveling on business, can show the recommendation of the millennial generation's choice of hotels for business travel needs which refers to millennial behavior towards preferences.

Keywords : Working Millennials, Preferences, Hotel, Exploratory Factor Analysis