bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan
Authors: Marcelline Sherine , Lubis Mahmuddin Syah 
Published: April 2023

The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Accounting Firms (KAP) in Medan City. The sample is 23 Public Accounting Firms (KAP) in Medan City with a sample of 62 accountants. The results of this study are professionalism that affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Competence affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Independence does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Moral reasoning does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City.
Keyword : Professionalism, Competence, Independence, Moral Reasoning, Audit Quality
Pengaruh Corporate Governance Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan
Authors: Gaol Agnes Megawaty Lumban , Noviyanti Suzy 
Published: April 2023

This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data using a purposive sampling method by obtaining 33 companies for 3 years of observation with 99 observations. The data in this study uses secondary data from annual financial reports and sustainability reports. This research is a quantitative research with data processing using Statistical Product and Service Solution (SPSS). The analysis process used is descriptive statistical analysis, classical assumption test, multiple regression analysis and then hypothesis testing. The independent variables in this study are corporate governance with proxies of the board of directors, independent commissioners, audit committee, and sustainability report. The dependent variable in this study is financial performance with ROE as a proxy. The results of the study show that corporate governance as proxied by the board of directors, independent commissioners, and the audit committee has no effect on financial performance, while the disclosure of sustainability reports has no effect on financial performance.
Keywords: Corporate governance, board of directors, independent commissioner, audit committee, sustainability report, ROE
Hubungan Faktor Budaya Dan Psikologi Terhadap Keputusan Pembelian Di Restoran-Restoran Kota Prabumulih
Authors: Amandin Amandin 
Published: April 2023

Along with the development of this modern era, for businesses the most in demand is the culinary business, marked by the number of businessmen who are involved in the culinary world. This study aims to determine the relationship between cultural and psychological factors on purchasing decisions in restaurants in Prabumulih. The method used in this research is a survey method. The data collected consists of primary data and secondary data. Primary data was obtained through the interview method which was equipped with prepared questionnaires. Secondary data were obtained from related restaurants, as well as several library sources in the form of journals and books related to this research. And the research design used is causal associative design. In this study, what will be analyzed is the relationship between cultural and psychological factors on customer loyalty in restaurants in the city of Prabumulih. The results show that the calculation of the coefficient of determination (R2) is used to find out how many percent of the variation in the dependent variable can be explained by variations in the independent variable, which is seen from the value of the dependent variable. Adjusted R square is 0.962, this means that 96.2% of the variation in the dependent variable of purchasing decisions at Prabumulih City Restaurants can be explained by the independent variables of cultural and psychological factors, while the remaining 0.38 or 3.8% is explained by other variables. outside variables other than cultural and psychological factors. Then the first hypothesis can be explained to have a significant and positive influence with the Adjusted R square value of 0.962 (96.2%) this shows that cultural and psychological factors are able to explain 96.2% of the variation of the purchasing decision variable.

Keywords: Cultural Factors, Psychology and Purchasing Decisions
Pengaruh Financial Distress,Intensitas Modal,Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Industri Dasar Dan Kimia
Authors: Lumbantobing Ruth Citra , Rahmi Namira Ufrida , Nababan Nurhetty , Sinaga Debora 
Published: April 2023

The aim of the researchers conduct research to examine how the influence of financial distress, leverage, capital intensity, and profitability on accounting conservatism. The population of 79 companies and 90 samples has been multiplied by three years, and uses documentation data with purposive sampling technique with the results of financial reports from the IDX. Data hypothesis testing was carried out using the classical assumption test. The coefficient of determination was obtained Adjusted R2 0.107, where the variation of the accounting conservatism variable described as Financial Distress, Leverage, Capital Intensity, and Profitability was 10.7% and the other independent variables were 89.3%. The results said: (1) there is no and not significant effect on Financial Distress, Capital Intensity, Leverage on accounting conservatism. (2) It has a significant effect on Profitability on accounting conservatism. (3) It has a significant effect on Financial Distress, Capital Intensity, Leverage and Profitability. simultaneous on accountancy conservatism.
Keywords : Financial Distress, Capital Intensity, Leverage, Profitability,Accounting Conervatism
Peningkatan Pelatihan Dan Pengembangan Karir Terhadap Produktivitas Kerja Karyawan
Authors: Nursaumi Ifany , Mulia Z Faizal , Sunarya Erry 
Published: April 2023

ABSTRACT
This study aims to determine the effect of training and career development variables on work productivity. This study uses quantitative methods. The population in this study were employees of Hotel Santika Sukabumi City and the sample used was 38 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the variables of training and career development have a positive and significant effect on work productivity. The results of the f test, which is known from the value of Fcount 43,798 > 3.27, shows that the value of Fcount is greater than Ftable and from the correlation results in this study, it has a strong and high value of 0.715. Meanwhile, from the results of the t-test value, namely Tcount 5.643 > 1689, it shows that Tcount is greater than Ttable so it can be concluded that the training and career development variables have an influence on work productivity.
Keywords: Training, Career Development. Work Productivity
Pengaruh Pelatihan Kerja, Motivasi Kerja Dan Kedisiplinan Kerja Terhadap Kinerja Karyawan Pada PT. Rezeki Surya Intimakmur
Authors: Hutauruk Samuel Agung , Nababan Josua Pratama , Situmeang Rosinta Romauli , Sinaga Lastiar Nurcahaya 
Published: April 2023

The purpose of the study was to determine the effect of job training, work motivation and work discipline on employee performance at PT. Surya Intimakmur's sustenance. The research is descriptive quantitative. The total population in this study was 150 people, so that a sample of 25% of the population was taken as many as 38 people. The independent variables consist of job training (X1), work motivation (X2) and work discipline (X3), while the dependent variable is employee performance. The data in this study were analyzed by multiple linear regression test. The results of the study revealed that training, work motivation, and work discipline all had a significant impact on employee performance partially and simultaneously at PT. Surya Intimakmur's sustenance. The results showed that the variables of training, work motivation and work discipline explained their effect on employee performance at PT. Surya Intimakmur's sustenance is 79.60%. The remaining 20.40% is caused by the influence of unmeasured independent factors such as work environment variables, leadership style, compensation and incentives, and various other variables.
Keywords: Job Training, Work Motivation, Work Discipline and Performance
Evaluasi Sistem Pengendalian Manajemen Terhadap Kualitas Kinerja Jasa Service (Studi Kasus Pada Auto2000 Cabang Rancaekek)
Authors: Ainun Regita Nissa , Dwi Rahma Bunga Sabyla , Lestarie Lieta Chiayu 
Published: April 2023

Health in the corporate body is one aspect that can maintain the sustainability of the company. Including the use of management control system, where control is also one of the operational functions of the company so that expenditures and revenues in accordance with what is targeted. The role of control system is also very important in improving the quality of employee performance and customer satisfaction. The object in this study is PT Astra International, Tbk Auto2000 Rancaekek. This research aims to describe the function of existing management control system can improve the quality of employee work and customer satisfaction. The data source in this study consists of primary data and secondary data collected using interview and observation methods. The collected data is then analyzed descriptively. The results of the study explained that the control system process has been running well, proven by the existence of a very solid and influential work culture, delegation of WWO (Workshop Work Order) well, MTD (Mechanical Task Divider) allocates and organizes mechanical tasks evenly (Heijunka), The head of the workshop gives performance appreciation to employees who reach the target and implement the program in accordance with the previous plan.
Keywords: Management Control System, Employee Performance, Corporate Culture
Pengaruh Pemasaran Sosial Media Terhadap Ekuitas Merek Dengan Nilai Pelanggan Sebagai Variabel Intervening
Authors: A'yun Hana Qurota , Ramdan Asep Muhammad , Norisanti Nor 
Published: April 2023

The research was aimed at determining the mediation’s influence of customer value in the relationship of Media Social Marketing of Brand Equity. The methods used in the research were descriptive-associative and cluster sampling method. Spreading out questionnaires to 390 respondents who were the costumers of the local fashion brand Mayoutfit in Sukabumi City. The technique of analysing data was Structural Equation Modelling analysis technique assisted by AMOS Ver 23. The results of the research show that social media marketing influences significantly toward Customer Value, The Customer value Influences toward Brand Equity, and Costumer Value Mediating the relationship of Social Media marketing to Brand Equity in a way partial mediation.
Keywords : Social Media, Costumer Value, Brand Equity
Pengaruh Audit Tenure, Ukuran Perusahaan, Ukuran Kap, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2019
Authors: Tarigan Rizky Yanuar Christianta , Ginting Wenny Anggresia , Tambunan Yulia Theresia 
Published: April 2023

Becoming a public company is one of the way for a company to survive of business competition. Especially mining companies that we know that not a little capital is needed in developing their business. Therefore, it is very important for mining companies to pay attention to delays in the publication of audited financial statements for attract investors. In this study, the multiple linear method using outlier transform is used by the researcher. So that this study conclude that audit tenure and company size has no effect on audit delay. KAP size and company age leaven a negative effect on audit delay.

Keywords: Audit Delay, Audit Tenure, Company Size, KAP Size, Company Age
The Pengaruh Lingkungan Kerja, Kepuasan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Bank BNI (Persero) Tbk Cabang Jababeka Kabupaten Bekasi
Authors: Limbong Shary , Solehudin Solehudin , Supriyadi Didit 
Published: April 2023

The decline in employee performance in implementing the new work system carried out by Bank BNI Jababeka Cikarang Branch during the Covid-19 pandemic was allegedly caused by several factors such as the work environment, job satisfaction and work discipline. Therefore, the purpose of this study is to examine the effect of work environment, job satisfaction and work discipline on employee performance at PT. Bank BNI (Persero) Tbk Jababeka Cikarang Branch. The research method used is quantitative with the data analysis used is descriptive statistics and verification. While the data analysis unit used path analysis. The population in this study were all employees of Bank BNI (Persero) Tbk Jababeka Cikarang Branch with a total of 253 people with a sample of 155 people where the sampling technique used was simple random sampling. The results showed that the work environment, job satisfaction and work discipline partially positive and significant effect on the performance of employees of PT. Bank BNI (Persero), Tbk Jababeka Cikarang Branch. Simultaneously shows that the work environment, job satisfaction and work discipline have a positive and significant effect on the performance of employees of PT. Bank BNI (Persero), Tbk Jababeka Cikarang Branch.
Keywords: work environment, job satisfaction, work discipline, performance.
Kekuatan Kinerja Pemasaran Dan Sosial Media Dalam Meningkatkan Keunggulan Bersaing
Authors: Anugerah Deya Mentari Octavia , Danial R Deni Muhammad , Jhoansyah Dicky 
Published: April 2023

Competitive advantage becomes an important thing for companies, companies must be able to analyze what are the company's advantages in order to compete with competitors. The purpose of this study is to determine the effect of marketing and social media performance on competitive advantage. This study uses quantitative methods. The population in this study were Scarlett Whitening users in the city of Sukabumi and the sample used was 100 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the performance of marketing and social media has a significant and positive influence on competitive advantage. The results of the f test, namely the Fcount value of 62.417> 3.08, show that Fcount is greater than Ftable and the correlation results in this study have a strong and high value of 0.565. While the value of the results of the t-test, namely Tcount 3.327 > 1.983 shows that the value of Tcount is greater than Ttable so that it can be concluded that marketing and social media performance variables have an influence on competitive advantage.
Keyword : Strength of Marketing, Social Media, Competitive Advantage
Orientasi Kewirausahaan Dan Inovasi Dalam Meningkatkan Kinerja Pemasaran Di Masa Pandemi Covid-19
Authors: Ulpah Maria , Sunarya Erry , Ramdan Asep Muhamad 
Published: April 2023

This study aims to determine the effect of entrepreneurial orientation and innovation variables on marketing performance. This study uses quantitative methods. The population in this study is the owner of MSME cake in the city of Sukabumi and the sample used is 36 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the variables of entrepreneurial orientation and innovation have a positive and significant influence on marketing performance. The results of the f test, which is known from the value of Fcount 44,229 > 3.28, shows that the value of Fcount is greater than Ftable and from the correlation results in this study, it has a very strong and high value of 0.737. Meanwhile, from the results of the t-test value, namely Tcount 3,555 > 1,692, it shows that Tcount is greater than Ttable, so it can be concluded that the entrepreneurial orientation and innovation variables have an influence on marketing performance.

Keywords: Entrepreneurship orientation, Innovation, Marketing Performance
Analisis Rasio Kecukupan Modal (CAR) Dan Loan To Deposit Ratio (LDR) Terhadap Return On Equity (ROE) Pada Perusahaan Perbankan Yang Terdaftar Di Indonesia Stock Exchange (IDX)
Authors: Maulida Milda , Nurodin Idang , Nugroho Gatot Wahyu 
Published: April 2023

This study aims to determine the effect of the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Equity (ROE). This study uses quantitative methods. The object of this research is the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) and Return On Equity (ROE). This research method is in the form of numbers and analysis using statistics. The data analysis technique in this study used parametric statistics. The results of this study indicate that simultaneously and partially the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect on Return On Equity (ROE). Fcount 1.955 > Ftable 3.130 then H3 is accepted and H3 is rejected. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity in Banking Companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, from the results of the t-test value, namely Tcount 4.261 > 1.667, it shows that Tcount is greater than Ttable so it can be concluded that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables have an influence on Return On Equity (ROE).
Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Equity (ROE)
Pengaruh Capital Adequacy Ratio Dan Return On Asset Terhadap Penyaluran Kredit Pada Bank Umum Yang Terdaftar Dibursa Efek Indonesia Tahun 2013-2019
Authors: Amsiah Endah Sri , Suparno Suparno , Nawawi H. Ahmad 
Published: April 2023

The purpose of this study was to determine, test and analyze the Influence of the Capital Adequacy Ratio and Return On Assets together on lending to conventional commercial banks.The population taken in this study were public banks listed on the Indonesia Stock Exchange and the sample used was purposive sampling technique with specified criteria. There were 6 banks that publish annual financial reports (annual reports) for the years 2013 – 2019. The research method used is descriptive verification research method sourced from bank financial report data and literature studies. The data obtained were analyzed using classical assumption test analysis, multiple linear regression and hypothesis testing using f test and t test with a significance level of 5%. The results of the partial hypothesis test show that there is an effect of the Capital Adequacy Ratio on Credit Distribution. There is an effect of Return on Assets (ROA) on Credit Distribution. There is an effect of Capital Adequacy Ratio and Return On Assets simultaneously or jointly affecting Credit Distribution.
Keywords: Capital Adequacy Ratio and Return On Asset
Orientasi Kewirausahaan Dan Network Capability Sebagai Upaya Pencapaian Kinerja Perusahaan Di Masa Pandemi Covid-19
Authors: Hamidah Laila , Danial R. Deni Muhammad , Norisanti Nor 
Published: April 2023

The company performance means the company's ability to achieve its financial and non-financial goals with the use of its resources to be able to compete. This study was held at small and medium enterprise restaurants in Sukabumi city to be able to achieve company performance in the COVID-19 pandemic era. The aim of this study were to find out and interpreting the role or the influence of entrepreneurial orientation and network capability toward the company performance in small and medium enterprise restaurants. In realizing the achievement of the company's performance, it is necessary for the company to implement strategic steps to stay prominent in the uncertain market conditions because of the COVID-19 virus outbreak continues to make business activities very limited. The implementation method in processing the data in this study was used associative method with quantitative approach. The number of respondents were 37 who is a business owner or manager in a restaurant business in Sukabumi city. Software IBM SPSS Statistics Version 26 was used to record the research results. The findings showed that entrepreneurial orientation and network capability had a positive and significant effect also had a very strong correlation value of 0.859. Therefore, can be concluded that entrepreneurial orientation and network capability have influence in achieving company performance by developing renewable ideas and fostering partnerships to help the company's performance succeed.
Keywords: Entrepreneurial Orientation, Network Capability, Company Performance
Pengaruh Return On Equity, Current Ratio, Net Profit Margin Debt To Equity Ratio Dan Debt To Asset Ratio Terhadap Return Saham Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia
Authors: Situmeang Merry Christina , Nazara Forisnani 
Published: April 2023

This study aims to examine whether return on equity, current ratio, net profit margin, debt to equity ratio and debt to asset ratio have an influence on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. .This research is a quantitative research, which uses data from 154 trading, service and investment sector companies listed on the Indonesia Stock Exchange, with a sampling technique using purposive sampling technique and obtained a sample of 60 trading, service and investment sector companies that meet the criteria. The data analysis method in this research is multiple linear regression analysis with classical assumption test. The results of this analysis show that simultaneously return on equity, current ratio, net profit margin, debt to equity ratio and debt to asset ratio have no significant effect on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017 period. -2019. Partially the debt to asset ratio and current ratio have a significant effect on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period.

Keywords: Return On Equity, Current Ratio, Net Profit Margin, Debt To Equity Ratio, Debt To Asset Ratio And Stock Return.