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This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The data analysis technique used multiple linear regression analysis wich was processed in the SPSS version 24 program. The result showed that the e-system of taxation, tax incentives, tax sanctions, and service quality had a significant positive effect on taxpayer compliance.

This study aims to determine the effect of employee perceptions of the culture of honesty, whistleblowing system and internal control system on fraud prevention. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all employees of PT BPR BKK Pekalongan Regency (Perseroda). The sampling technique used purposive sampling with sample criteria, in order to obtain a sample of 104 people. The data analysis technique used multiple linear regression analysis using the SPSS version 25 program. The results showed that the culture of honesty and the internal control system had a positive and significant effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention.

This study aims to analyze the effect of Funding Decisions, Dividend Policy and Tax Aggressiveness on Firm Value.Population in this study is the property and real estate sector companies listed on the IDX in 2015-2019. The sample companies obtained and meet the criteria are 9 companies and the data that can be processed is 45 annual report data. The data analysis used is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis testing using SPSS version 21.0 program. The results of the partial test (t test), Funding Decisions have a significant positive effect on Firm Value, Dividend Policy has a significant positive effect on Firm Value, while Tax Aggressiveness has no effect on Firm Value.

This study is to test and analysis education influence and wages toproductivity work employee office Dinas Pasar Kota Padang. Independent variable used independently is education influence (X1) and wages (X2), variable dependentis productivity work employee (Y). Breedstudy methodused is causative method. Data Used is data primer and sekunder. Data Primer obtained with method interview to sample as much ninety seventh people employee Dinas Pasar Kota Padang. As for instrument analysis which is Regresion Linear Multiple with Programe SPSS version 19.0.

This study aims to determine the effect of teacher professional competence and learning environment on learning motivation during the Covid-19 pandemic. The method used in this study is an analytical approach, namely a quantitative approach and descriptive and verification methods. The samples used in this study were all students of class XII one of the Senior High Schools in the city of Bandung, so the number of samples used in this study were 123 samples. The analytical tools used in this study are multiple linear regression analysis, classical assumption testing, namely normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, coefficient of determination analysis and hypothesis testing using the SPSS v25 a The results showed that the results of the T-Test of teachers' professional competence had a significant and significant effect on learning motivation, the learning environment had a significant and significant effect on learning motivation. In accordance with the results of the F test is a significant effect on learning motivation.

Traffic safety is influenced by several factors including Driver Discipline, Law Enforcement, Motorcycle and Road Conditions. Of the three, have an important role in improving traffic safety with satisfactory results. The purpose of this study was to determine whether or not there is an effect of Driver Discipline, Law Enforcement, Motorcycle and Road Conditions on Traffic Safety on Jl. Holy-Pati Raya In this study, the research population is Traffic Safety on Jl. Raya Kudus-Pati with a sampling system with a total of 100 respondents (sample). The variables in this study consist of: the independent variable is Driver Discipline (X.1), Law Enforcement (X.2), and Motorcycle and Road Conditions (X.3) and the dependent variable is Traffic Safety (Y). The research model is multiple linear regression analysis. The results of the analysis with statistical tools SPSS V.16 program obtained multiple linear regression equation Y = 2.758 + 1.963 X1 + 0.171 X2 + 0.287 X3+ µ . The results of the multiple linear equations show that there is a positive and significant influence between Driver Discipline on Traffic Safety (t count 13.675> t table 1.98447), Law Enforcement on Traffic Safety (t count 1.292 > t table 1.98447), Motor and Road Conditions on Traffic Safety (t count 2.099 > t table 1.98447), individually, Rider Discipline, Law Enforcement, Motorcycle and Road Conditions affect Traffic Safety. The influence of the three research variables is very strong with the coefficient value (R Square) obtained by 71% on Traffic Safety and 29% is influenced by variables that are not detected in this study.

This study aims to examine the Physical Aspects, Personality Interaction, Problem Solving, mediated by Customer Satisfaction against Customer Loyalty. The data used in this study used data obtained from questionnaires distributed to customers at Mirota Campus, DI Yogyakarta. The number of questionnaires distributed in this study to 220 respondents. The research data were analyzed using multiple linear regression analysis using the SPSS 25 program. The results of this study indicate (X1) Physical Aspects not have a positive effect on (Z) Customer Satisfaction. (X2) Personality Interaction has a positive effect on (Z) Customer Satisfaction. (X3) Problem Solving has a positive effect on (Z) Customer Satisfaction. (Z) Customer Satisfaction directly has a positive effect on (Y) Customer Loyalty. (X1) Physical Aspects through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X2) Personality Interaction through (Z) Customer Satisfaction has a significant influence on (Y) Customer Loyalty. (X3) Problem Solving through (Z) Customer Satisfaction has no significant effect on (Y) Customer Loyalty and service quality mediated by costumer satisfaction (Z) on costumer loyalty (Y) has a positive effect.

Traffic accidents are influenced by several factors including human error, animals, weather, traffic signs. Of the four, have an influence on traffic accidents with satisfactory results. The purpose of this study was to determine whether there was an influence of Human error, Animals, Weather, and Traffic Signs on traffic accidents on the Denpasar-Gilimanuk highway, Jembrana Regency, Bali. In this study, the research population is motorized vehicle users who cross the Denpasar-Gilimanuk highway, Jembrana Regency by taking a sample system with a total of 93 respondents (samples). The variables in this study consisted of: Human error (X1), Animals (X2), Weather (X3), Traffic signs (X4) and the dependent variable was Traffic Accident (Y). The research model is multiple linear regression analysis. The results of the analysis using the statistical tool SPSS V.25 program obtained multiple linear regression equations Y = -1.530+0,313X1+0,227X2+0,258X3+0,318X4+µ. Shows that, based on empirical facts (the results of filling out the questionnaire) and multiple linear regression results show that the Human error variable (X1) has a t count of 3.680 and a t table of 1.98729 then H1 is accepted and significant, animals (X2) have a t count of 2,035 and t table of 1,98729 then H2 is accepted and significant, weather (X3) has a t count of 2.852 and t table of 1.98729 then H3 is accepted and significant, traffic signs (X4) has a t count of 4.618 and t table of 1.98729 then H4 is accepted and significant. In the coefficient of determination test (R Square) the Adjust R Square value of 0.633 means that 63.3% of the variation in the dependent variable of traffic accident factors can be explained by the independent variables of human error, animals, weather, traffic signs. While the remaining 36.7% is explained by other reasons outside the variables studied.

This study aims to analyse the significance factors of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process towards the operational performance of Raja abadi branch Company in Semarang. This study is performed to the company's staff members as the population of 70 respondents. The data collection involves observations, literary reviews, interviews, documentations, and questionaires. Furthermore, the analysis technique used in this study is based on the result of research and multiple analysis using SPSS v.23 program. Based on the results of the research, the following equations are generated : Y = 2,752 + 0,268X1 + 0,342X2 + 0,184X3 + µ Based on the multiple linear regression equation, the study found out that the most dominant variable in the operational performance of the company is the Forwarding Responsibility variable with the regression coeficiency of 0,342. Furthermore, the determinated coeficiency (adjusted R square) showed a result of 0,707 or 70,7%. This means the operational performance of the company is governed by the variables of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process by 70,7% as well as other factors by 29,3%. Therefore, it is found that Air Export Process, Forwarding Responsibility, and Warehouse Handling Process played a positive and significance role for the operational of the Raja abadi branch Company in Semarang.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.

The research objective is to examine the effect of social factors on intention and their impact on student behavior in utilization internet of library as an information media. The method used is the survey method by distributing questionnaires. The research data obtained is based on the perception student of Universitas Semarang students on the utilization internet of library carried out by the Universitas Semarang Library as a student information media, with 95 respondents. The research method uses validity test, reliability test, and classic assumption test, hypothesis test, multiple linear regression model (path analysis) with SPSS 23 program. The results of testing social factors directly and indirectly through the intention in using internet of library do not effect on student behavior in utilization internet of library carried out by Universitas Semarang students as their information media.

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

The safety of loading and unloading workers is influenced by several factors including K3 Management, Workforce Behavior and Personal Protective Equipment. Of the three, they have an important role in improving the safety of loading and unloading workers with satisfactory results. The purpose of this study was to determine whether there is an influence of K3 Management, Workforce Behavior and Personal Protective Equipment on the Safety of Loading and Unloading Workers at Nilam Terminal PT. Pelabuhan Indonesia III (Persero) Tanjung  Perak SurabayaBranch The results of the analysis with statistical tools SPSS V.21 program obtained multiple linear regression equation Y= -1,150 +0,350 X1 + 0,408 X2 +0,318 X3 + . The results of the multiple linear equations show that there is a positive and significant influence between K3 Management on the Safety of Loading and Unloading Workers (t count 4,092 > t table of 1.99085), Labor behavior on the Safety of Loading and Unloading Workers (t count 3.251 > t table of 1.99085), Personal protective equipment against loading and unloading worker safety (t count 2.944 > t table 1.99085), individually K3 Management, Workforce Behavior and Protective Equipment affect the safety of loading and unloading workers.

This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.

This research aims to determine the effect of audit committees,institutional ownership, independent commissioners, size, leverage andprofitability (ROA) to tax avoidance. Dependent variables used inthis study are tax avoidance and Independent Variables used in thisstudy are audit committee, institutional ownership, proportion ofindependent commissioner, size, laverage and profitabiliatas (ROA). Thepopulation in this study are all manufacturing companies listed on theIndonesia Stock Exchange in 2011-2015. The sample selection usingpurposive sampling method with final sample 18 observation data duringthe period of 2011-2015. The type of data used is secondary data taken fromCompany Financial Statement and Company Annual Report. Data analysistechnique used in this research is multiple linear regression analysistechnique with SPSS 20 program application. The results showed that thevariable of institutional ownership, size and profitability (ROA) have aneffect on tax avoidance. While the audit committee, the proportion ofindependent commissioners and laverage have no effect on tax avoidance.The coefficient of determination in this research is 35.8%. Further researchis expected to add the number of samples, extend the study period and addother variables that affect Tax Avoidance such as audit quality for betterresearch results.

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.