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This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent and moderating variables in the model simultaneously have a significant influence on stock prices. This suggests that the regression model used in this study is valid and can comprehensively explain stock price variations. This study implies that companies need to develop a more structured financial communication strategy, particularly in the disclosure of dividend information. Not only should the timing of dividend distribution be communicated, but the number of dividends to be distributed should also be clearly communicated to strengthen investor response. The implementation of this strategy must be accompanied by compliance with OJK and IDX regulations to maintain market confidence and increase the value of company shares.

This research aims to determine whether there is an effect of FDI, Domestic Investment, and Labor on the GRDP of the Manufacturing Industry Sector in Pekanbaru City. This study uses independent variables such as FDI, Domestic Investment, and Labor with the dependent variable being the GRDP of the Manufacturing Industry Sector in Pekanbaru City. The data used in this study consisted of 2012 to 2024. The method used in the analysis approach is descriptive quantitative, and tested with multiple linear regression using SPSS 26 software.The results of the study indicate that, based on simultaneous regression analysis, FDI, Domestic Investment, and Labor have a significant impact on the GRDP of the Manufacturing Sector in Pekanbaru City. Partially, the Domestic Investment and Labor variables have a positive and statistically significant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City, while the FDI variable has a positive and statistically insignificant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City

Hospitals are a crucial sector in a country due to their functions encompassing various aspects of healthcare provision. Factors supporting smooth operations and quality healthcare services in hospitals include human resources, facilities and infrastructure, health information systems, financial management, good customer service, security, occupational health, and other supporting factors. This study aims to determine the effect of compensation, work environment, and work stress on employee work productivity at Bhayangkara Level II Hospital in Kediri City. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study amounted to 40 respondents who were employees of Bhayangkara Level II Hospital in Kediri City. The results of the analysis show that partially compensation, work environment, and work stress have a positive and significant effect on employee work productivity. Compensation has a calculated t value of 2.500 with a significance of 0.015, work environment is 6.170 with a significance of <0.001, and work stress is 5.305 with a significance of <0.001. Simultaneously, these three variables also have a significant effect on work productivity with a calculated F value of 35.438 and a significance of <0.001. Based on these findings, it is recommended that the hospital management continue to evaluate the compensation system, create a conducive work environment, and manage employee work stress through training and counseling facilities. Further research is expected to add other variables such as internal communication, job satisfaction, and career development to obtain more comprehensive results.

This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine the relationship between the independent variable (TATO) and the dependent variable (stock price). The results show that TATO has a positive and significant effect on stock prices, with a correlation coefficient of 0.859 and a significance value of 0.001 (p < 0.05). This indicates that the more efficiently a company uses its assets to generate sales, the higher its stock price will be. The findings support the signaling theory and efficient market hypothesis, suggesting that asset efficiency serves as a positive signal for investors in evaluating firm performance.

The rapid development of information technology and increasing global competition require companies to continuously improve human resource performance. One effort that can be done is by paying attention to the workload received by employees and the compensation system provided. The background of this study is based on the declining trend of employee performance in the last three years, which indicates that performance is not yet fully optimal. This study uses a descriptive quantitative approach. Data were obtained by distributing questionnaires to 50 respondents working in various divisions. The data analysis technique used multiple linear regression with the help of SPSS version 25. The results of the study indicate that workload and compensation simultaneously have a significant effect on employee performance, with a coefficient of determination (R²) of 59.5%. The results show that: 1). Workload has a negative and significant effect on Employee Performance, 2). Compensation has a positive and significant effect on Employee Performance. These findings indicate that employee performance can be improved through a balanced distribution of workload and the provision of appropriate and fair compensation. The implications of this study provide a basis for companies in developing more effective human resource management strategies oriented towards improving performance.

The objective of this research was to determine the influence of website quality, ease of use, and customer experience on purchase intention in Tokopedia e-commerce . The objectives include to determine the influence of website quality on purchase intention, to determine the influence of ease of use on purchase intention, and to determine the influence of customer experience on purchase intention. This study uses a descriptive quantitative approach with data collection methods of questionnaires, interviews, and documentation. The population in this study is the community of Jalan Garu II Medan Amplas and the sample as respondents of this study will be taken using probability sampling with the Slovin formula, namely 93 people who were met during the study. The data obtained in this study were analyzed using multiple linear regression analysis with the SPSS 26.0 program. The results of this study indicate that the calculated F value of 369.097 is greater than the F table of 2.474, which means that simultaneously there is an influence on website quality (X1), ease of use (X2), and customer experience (X3) on purchase intention in Tokopedia e-commerce. Partially, it can be seen that the website quality variables ( ¬X1), ease of use (X2), and customer experience (X3) have an effect on purchase intention (Y), namely the website quality variable (X1 ¬) of 3.227 is greater than the t table of 1.661, ease of use of 2.607 is greater than the t table of 1.661 and customer experience (X3) of 5.253 is greater than the t table of 1.661. Based on the results seen from the coefficient of determination of the website quality variables (X1 ¬), ease of use (X2), and customer experience (X3) have an effect, namely with an R2 value of 0.950 or 95%.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector

The current increasingly fierce business competition, coupled with the emergence of new businesses, has prompted businesspeople to seek ways to dominate and maintain their market share, including in the skincare and cosmetics business. The purpose of this study is to identify brand ambassadors, to identify Instagram content, to identify brand image, to partially measure the influence of Kim Soo Hyun as a brand ambassador on brand image, to partially measure the influence of Instagram content on brand image, and to simultaneously measure the influence of brand ambassadors and Instagram content on brand image. The theory used for variable X1 is brand ambassador with the dimensions of visibility, credibility, attractiveness, and power. X2 is Instagram content with the dimensions of credible, shareable, useful or fun, interesting, relevant, different, and on brand. Variable Y is brand image with the dimensions of brand identity, brand personality, brand association, brand attitude, and behavior. This study uses a quantitative approach with a survey method. The data collection technique uses a questionnaire distributed to 135 respondents who are followers of the @youbeauty_idn account. The data analysis technique used was multiple linear regression. The sampling technique used was simple random sampling. The results of this study showed that the partial effect of X1 on Y was 44.7%, the partial effect of X2 on Y was 70.5%, and the simultaneous effect of X1 and X2 on Y was 71.8%, with the remaining 28.2% being influenced by factors outside the variables.  

Employee performance is one of the most important factors that determine the achievement of company goals. In the modern world of work, workload and work environment are two factors that are most often considered in influencing employee performance. As a company engaged in the service sector. As a company engaged in the field of supporting services for the oil and gas industry, PT Supraco Indonesia requires high-performing employees to provide the best service to its clients. This study aims to determine how much influence motivation and service levels have on customer satisfaction in participating in computer training. The research method used is a quantitative approach with data collection techniques using random sampling or purposive sampling, where the entire population of 56 respondents was used as a sample. The data collection instrument used a questionnaire with a Likert scale. Data analysis was carried out using SPSS 27 software with multiple linear regression techniques. The results of the study show that the company size variable in particular, Workload (X1) has a significant effect on Employee Performance with a significant t-value on the level of work environment (X2) also has a significant effect with a significant t-value simultaneously, both have a significant effect on employee performance with a calculated F-value. Meanwhile, the coefficient of determination value shows that the influence of workload and work environment on employee performance is significant.

This study is motivated by the importance of improving the productivity of civil servants (ASN) at the sub-district level, which serves as the frontline in delivering public services. Bureaucratic reform and service digitalization demand employees to work more professionally, competently, and productively. Career development and work motivation are considered two crucial factors that influence productivity improvement. The objectives of this research are to examine the effect of career development on employee productivity, to analyze the effect of work motivation on employee productivity, and to test the simultaneous influence of both factors at the Cempaka Baru Sub-District Office, Central Jakarta. The research employed a quantitative method with a saturated sample of 48 respondents. Data were collected through online questionnaires and interviews, then analyzed using multiple linear regression, t-test, and F-test. The results show that career development has a significant positive effect on productivity (t-value 3.051 > t-table 2.014; sig. 0.004 < 0.05). Work motivation also significantly affects productivity (t-value 3.206 > t-table 2.014; sig. 0.002 < 0.05). Simultaneously, both variables significantly influence productivity (F-value 79.546 > F-table 3.20; sig. 0.000 < 0.05). Therefore, career development and work motivation can be regarded as important factors in enhancing employee productivity at the Cempaka Baru Sub-District Office.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

The purpose of this study is to research how students' interest in learning about the digital age is influenced by digital media based on artificial intelligence (AI) at the Yogyakarta Administrative Management Academy (AMAYO) in Yogyakarta. Quantitative approaches are used in this research methodology. Purposive sampling strategies were utilized to get data from 75 pupils. The study tool was a questionnaire, and the data was evaluated using the validity test, reliability test, linear regression, T-test, F-test, and coefficient of determination (R²) in SPSS 26. This study suggests that digital media based on artificial intelligence (AI) has a favorable effect on students' interest in learning, with a regression coefficient of 0.920. Because the t-test yields a calculated t value of 57.031, which is greater than the t-table value of 1.666, H₀ is rejected and Ha is accepted. This suggests that students' interest in studying in the digital age at AMAYO Yogyakarta is significantly impacted by the use of digital media based on artificial intelligence (AI). The computed F value of 3252.522, which is higher than the F table of 3.97, indicates that the F-test also reveals results that need serious consideration. Additionally, the 97.8% coefficient of determination (R2) suggests that digital media based on artificial intelligence (AI) can affect students' motivation in learning, whereas 2.2% is influenced by other elements that are not within the purview of this study. According to the study's findings, AMAYO Yogyakarta students can boost their interest in learning in the digital age by utilizing digital media powered by artificial intelligence (AI).

ROA in the company's financial performance generates profit from total assets owned can be seen from the current ratio and total asset turnover. This study aims to analyze the effect of Current Ratio and Total Asset Turnover on Return On Asset in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2020- 2024. This research method is a quantitative statistical research of data types, secondary data. Purposive Sampling sampling technique. The results of this study indicate that Current Ratio (XI) has a significant effect on Return On Asset (Y) with a t-count value > 1-table, namely 4. 416-1.760, and a probability value of t-statistics of 0.000 < 0.05, Total Asset Turnover (X2) does not have a significant effect on Return on Assets (Y) with a t-table value of (0.892 < 1.760) and a probability value of 0.374 > 0.05., The results of the simultaneous Current Ratio and Total Asset Flow on Return On Assets have an effect on Return On Assets. This is indicated by the F-statistic F- table of (10.093 > 3.37) and the probability value of F-statistics of 0.000 < 0.05. The coefficient of determination (R²) is 63.3%" and the expectation is 36.7% influenced by other factors that were not examined in this study. The coefficient value of the multiple linear regression analysis Y = -129 + 0.21X1 + 1.464X2 + e

This study aims to determine the effect of work motivation and work discipline on employee performance at the Class I Non TPI Depok Immigration Office. The background of the study is based on the importance of the role of human resources in increasing organizational productivity. The method used is quantitative with data collection techniques through questionnaires to the entire population of 83 respondents using a saturated sampling method. Data analysis was carried out using multiple linear regression with the help of SPSS version 21. The results of the T-test of the study obtained showed that work motivation has a positive and significant effect (T count > T table), work discipline has a positive and significant effect (T count > T table) indicating that work motivation and work discipline have an important role in improving employee performance. The results of the F test show that work motivation and work discipline have a simultaneous effect on employee performance (F count > F table) at the Class I Non TPI Depok Immigration Office. The coefficient of determination test of 0.264 employee performance is explained by work motivation and work discipline.

The Human Development Index (HDI) functions as a key indicator for assessing the level of welfare and overall quality of life of the population within a specific region. This study aims to examine the socio-economic factors influencing HDI at the provincial level in Indonesia using a Gaussian kernel regression approach. A nonparametric method is employed due to its flexibility in capturing nonlinear relationships between the response and predictor variables without the need to assume a specific functional form. The analysis utilizes secondary data, including education, poverty, per capita expenditure, expected years of schooling, open unemployment rate, and gross regional domestic product for each Indonesian province. The findings from this study indicate that educational factors, particularly mean years of schooling and expected years of schooling, exert the most significant impact on HDI improvement. The estimated Gaussian kernel regression model demonstrates a coefficient of determination of 0.9954 and a residual standard error of 0.3468, reflecting a very high predictive accuracy and relatively low error. These results suggest that Gaussian kernel regression is an effective nonparametric approach for analyzing human development in Indonesia.

This study aims to determine the effect of motivation and physical work environment on employee performance at the Pegadaian Branch Office in Kelapa Dua, Depok. The method used is a quantitative approach with the distribution of questionnaires to 33 respondents as samples. This study uses a saturated sampling technique. The data analysis was conducted using IBM SPSS version 21 through validity tests, reliability tests, classic assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression tests, T tests, F tests, and determination coefficients. The results show that both motivation and physical work environment partially have a positive and significant effect on employee performance. Motivation contributes 50.4%, while the physical work environment contributes 50.9%. Simultaneously, both motivation and physical work environment together have an influence on employee performance of 63.8%. Meanwhile, the rest is influenced by other factors that were not examined in this research. Based on the results of this study, it can be concluded that increasing motivation and improving the physical work environment can effectively enhance employee performance. These findings are expected to serve as a reference for management in making human resource policy decisions. Future researchers are encouraged to increase the number of respondents and introduce other variables to obtain more detailed analysis results.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

This study aims to determine: (1) the influence of motivation on employee performance, (2) the influence of work discipline on employee performance, (3) the influence of motivation and work discipline on employee performance at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (PUSNA) Work Unit. This study was conducted at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (Pusna) in the field of population control and family planning with motivation and work discipline as independent variables and employee performance as the dependent variable. This study used a sample of 44 people determined by the Slovin sample. Data collection techniques through observation and questionnaires. Instrument testing uses validity and reliability tests, while data analysis techniques used are classical assumption tests and multiple linear regression using SPSS 25. The results of the study indicate that motivation and work discipline variables simultaneously have a positive and significant effect on employee performance. While partial testing shows that motivation and work discipline have a significant effect on employee performance. Furthermore, motivation is the dominant factor that influences employee performance.