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This study aims to determine the Influence of Task Complexity, Time Budget Pressure, Audit Experience, and Due Professional Care on Audit Quality in Auditors at Public Accounting Firms in the South Jakarta Region in 2025. The data sampling technique is through the distribution of questionnaires directly to respondents using the purposive sampling method. The population in this study is auditors who work in 7 Public Accounting Firms and obtained 47 auditors who are sampled in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the variable of task complexity has a positive and significant effect on audit quality, while time budget pressure, audit experience, and Due Professional Care have no effect on audit quality.

Financial problems are not only caused by low income, but financial difficulties can also arise if there are errors in financial management such as incorrect use of credit, and lack of financial planning. Therefore, financial literacy is needed for someone in managing their financial resources to be able to adjust to income and lifestyle in the modern era like today. The purpose of this study is to determine the effect of financial literacy, financial technology, financial risk, financial attitudes and financial income on financial management (study on the community of Kertasari Village, Banjarharjo District, Brebes Regency). This study uses a survey approach for its quantitative research design. The population used is the community in Kertasari Village with a population of 994 heads of families, having personal income, and being the head of the family. In determining the sample, the author uses the Slovin formula so that the number of samples obtained is 100 samples. The data analysis methods used are instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The data obtained in this study were then processed using the IBM SPSS Statistics 23 program. The results of the study show that financial literacy has a positive and significant effect on financial management, financial technology has no effect on financial management, financial risk has a positive and significant effect on financial management, financial attitudes have a positive and significant effect on financial management, and financial income has a positive effect on financial management.

Umah Lokal Coffee Roastery is a business engaged in the production and marketing of coffee beans. This study aims to optimize the production combination to maximize profits using the Linear Programming method. This method enables the company to determine the optimal production quantity for each type of product, namely Telek Beans, Barong Beans, Jauk Beans, Gerbera, and Daisy. The analysis results indicate that the optimal production combination includes producing 128 units of Telek Beans, 155 units of Jauk Beans, 85 units of Gerbera, and 189 units of Daisy, while the production of Barong Beans is discontinued. Implementing this strategy has the potential to increase profits by Rp1,124,417 or 6.4%. This research contributes to the development of more efficient production strategies in dealing with resource constraints.  

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

Firm value represents the value required by investors to make investment decisions, as reflected in the company's market price. It also represents the growth value for shareholders, which is mirrored in the company's stock market price. Firm value signifies the prosperity of shareholders; when the firm's value is high, shareholder prosperity is also high. The objective of this study is to determine the influence of financing decisions, profitability, solvency, and company size on firm value. The population consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) with financial statements for the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 41 companies. This study utilizes multiple linear regression analysis, facilitated by the SPSS Version 22 program. The results of this study indicate that funding decisions as measured by the debt to equity ratio have a positive and significant effect on firm value, profitability as measured by return on assets has a positive and significant effect on firm value, solvency as measured by the debt to asset ratio has a negative and significant effect on firm value, and firm size as measured by firmsize has no effect on firm value.

This study aims to analyze the effect of the unemployment rate and population on economic growth in Ringinpitu Village, Tulungagung Regency. The high unemployment rate and the increase in population each year are factors that can affect economic conditions in the region. This study uses a quantitative method with multiple linear regression analysis, processed using SPSS software. The results of the study indicate that the unemployment rate has a negative and significant effect on economic growth with a regression coefficient value of -0.283 and a significance value of 0.001 (p <0.05). Meanwhile, the population has a positive and significant effect on economic growth with a regression coefficient of 1.018 and a significance value of 0.000 (p <0.05). The simultaneous test (F test) shows that the unemployment rate and population together have a significant effect on economic growth, with an F-count value of 35.125 and a significance of 0.000 (p <0.05). The Adjusted R² value of 0.621 indicates that 62.1% of the variation in economic growth can be explained by the unemployment rate and population, while 37.9% is influenced by other factors outside this research model. Based on these findings, it is recommended that local governments improve job training programs, create more jobs, and optimize population growth control policies to encourage more stable and sustainable economic growth.

This study examines the phenomenon of delays in the delivery of financial reports (audit report lag) which can cause negative reactions from investors and other users of financial reports. This delay is often seen as a bad signal and can indicate stock price fluctuations. Variables studied in this study include financial distress, profitability, and audit quality and their effects on audit report lag. This study uses objects in the form of manufacturing companies listed on Indonesia Stock Exchange (IDX) in period 2018-2022. The study population includes all manufacturing companies, and the sample was selected using a purposive sampling technique, which resulted in 50 companies as samples with a total of 250 observation data. The method used in this study is quantitative analysis with a statistical approach using multiple linear regression run on the SPSS version 25 program. Tests were conducted to determine the effect of financial distress, profitability, and audit quality on audit report lag. The results showed that financial distress has a positive effect on audit report lag, while profitability and audit quality have a negative effect on audit report lag.

This research aims to determine the influence of perceptions and knowledge about taxation on students' interest in working in the field of taxation. This type of research is mixed research. The population of this research is Accounting students at the Indonesian Christian University. The method used in this research is purposive sampling for quantitative and snowball sampling for qualitative with specified criteria, namely students who have taken a specialization in taxation. The theory used in this research is the Theory of Planned Behavior (TPB). This research was processed using SPSS with the multiple linear regression method and in analyzing the data this research used descriptive statistics, data quality testing, classical assumption testing, and also hypothesis testing. The results of this research show that the variables of perception and knowledge about taxation have a positive and significant effect on students' interest in working in the field of taxation.

The objectives of this study formulated in the formulation of the problem are as follows: (1) To analyze the influence of leadership style partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; To analyze the influence of intellectual intelligence partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) To analyze the influence of organizational culture partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) To analyze the influence of leadership style, intellectual intelligence and organizational culture simultaneously on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency. This study uses the method used is to use a quantitative approach with a questionnaire data collection technique distributed to respondents. The data analysis technique uses multiple linear regression analysis techniques assisted by the SPSS program. The results of the study obtained include: (1) leadership style partially has a significant effect on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (2) intellectual intelligence partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) organizational culture partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) leadership style, intellectual intelligence and organizational culture have an effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency. A good leadership style, having high intellectual intelligence and a comfortable organizational culture can also improve performance.

This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.

Firm value is the ratio between stock price and book value. The high value of the company attracts investors to invest their capital in the company, it indicates that the company has good prospects in the future. The purpose of this study was to determine the effect of the current ratio, debt to equity ratio, total asset turnover and audit committee on firm value. The population is manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 financial statements. The sample was determined by purposive sampling technique with certain criteria and obtained a sample of 17 companies. This research uses multiple linear regression analysis method assisted by SPSS Ver.26 program. The results of this study indicate that the current ratio has a negative and significant effect on firm value, while the debt to equity ratio, total asset turnover and audit committee have no effect on firm value.

The aim of this research is to analyze the influence of student autonomy and financial behavior on planning pocket money for students receiving the KIP-K scholarship for the Business Education undergraduate program at PGRI Wiranegara University. The research method used is a quantitative approach with a correlational design. Data was collected through questionnaires distributed to 55 people selected using purposive sampling techniques. The results of linear regression analysis show that student independence has a significant influence on pocket money planning and financial behavior. At the same time, these two variables also have a significant influence on students' pocket money plans. This study shows how important it is for students to use their pocket money wisely to support academic success and financial stability. These findings will make a major contribution to the development of financial management guidelines for students, especially KIP-K undergraduate students.

The purpose of this study was to analyze the effect of the use of KIP-Kuliah costs and financial literacy levels on student needs. The study was conducted on 45 KIP-Kuliah recipient students at Universitas PGRI Wiranegara. Data collection was carried out using a questionnaire designed to test the variables of KIP-Kuliah living costs, financial literacy, and student needs. The data were then analyzed using multiple linear regression methods. Based on the results of the study, the level of financial literacy has a positive and significant effect on student needs, with a coefficient of determination of approximately 0.596 (p <0.05). In contrast, the use of KIP-Kuliah living costs does not have a significant effect on student needs (p>0.05). Overall, these variables have an average contribution of 39.9% to the student needs variable. This shows that financial literacy is an important component in maximizing the use of knowledge by students to meet their master's needs. Based on the research findings, steps that can be taken include increasing literacy through education or training programs and evaluating the KIP-Kuliah program to ensure that the funds are used effectively.

This study aims to determine and analyze the influence of work environment and work motivation on employee job satisfaction, both partially and simultaneously. The population of this study were employees of PT. Indah Kiat, Serang Regency, Banten with a research sample of 100 people. This study uses primary data sources by distributing questionnaires in the form of a Likert scale. The data analysis technique used is multiple linear regression with the help of the SPSS version 25 program. The results of the study indicate that there is a positive and significant influence between the work environment and work motivation on job satisfaction, both partially and simultaneously.

The purpose of this research is to determine how income, lifestyle hedonism, and financial literacy impact the financial management of students at the University of August 17, 1945 Surabaya, with self-control as a moderating variable.This research uses a quantitative approach with a descriptive research type. Purposive sample of 30 active university students studied on August 17, 1945. The data analysis techniques used are Multiple Linear Regression and Moderation Regression, which were analyzed using the SPSS program. The research results show that financial literacy and a hedonistic lifestyle have a significant impact on students' financial management, while income does not have a significant impact. Overall, self-control does not strengthen the relationship between financial literacy, income, and a hedonistic lifestyle on their personal financial management.

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

This study aims to analyze the influence of secondary reserves, which consist of placements in other banks, securities owned, and acceptance bills, on wadiah deposits at PT Bank Syariah Indonesia Tbk. using a quantitative approach with secondary data from the bank's monthly financial statements for the period 2022-2024. Researchers select relevant research subjects to obtain significant findings. The data were processed using descriptive statistical analysis and multiple linear regression with the help of the SPSS program to test the hypothesis. The results show that there is a significant influence of independent variables on dependent variables, which illustrates the importance of asset quality and fund management in increasing customer trust and, ultimately, the growth of deposits.

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.  

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

This research aims to obtain empirical evidence about influence earnings management and financial performance on company value listed on the Indonesian Stock Exchange (BEI) in the 2019-2023 period. The data used in this research is secondary data. Analysis of research data using multiple linear regression with the help of IBM SPSS 25 program. The independent variables in this research are earnings management and financial performance. And, the dependent variable in this research is company value. Using the purposive sampling method as a sampling technique sample, so that a population of 80 companies is obtained. In this research,24 non-financial state-owned companies were used as samples. For know the magnitude of the influence of earnings management and financial performance used regression analysis, correlation analysis F test and t test and coefficient analysis determination. The results of this study indicate that the variables are variable Earnings management does not have a significant effect on company value. meanwhile, financial performance significant positive effect on company value.