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This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

ISAI LIMBONG BAMBA. 2023. The Influence of Occupational Health and Safety on Employee Performance at the Kondosapata Regional General Hospital, Mamasa Regency. Thesis Management Study Program STIM-LPI Makassar (supervised by Dr. Milka Pasulu, S.E., M.Si and Mrs. Jumaidah, S.Sos., M.Sc). The purpose of this study was to examine the effects of the implementation of Occupational Health and Safety (K3) on the performance of employees at Kondosapata' Regional General Hospital, Mamasa Regency. The method used is a quantitative approach, which includes descriptive and inferential aspects. The sample consists of 80 employees, selected by the saturated sample method. The main data was collected through a questionnaire filled out by respondents at the Kondosapata Regional General Hospital. The analysis of the results includes a number of techniques, such as validity testing, reliability testing, hypothesis testing (T test and F test), the coefficients of determination, and the application of linear multiple tests which are carried out by utilizing SPSS version 23.0 software. The results of the analysis reveal that Occupational Health and Safety (K3) factors have a positive and significant impact on the performance of employees in hospitals.

This study aims to determine the effect of profitability, asset structure, company age, and company size on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 85 companies. The data used in this study was obtained from financial statement data and annual reports. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained 258 sample data from 43 companies. The analysis technique used in this study is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program version 22. The results of this study show that profitability and company age have a positive and significant effect on company value, while asset structure and company size have no effect on company value.

The office of the Ministry of Religion in West Lombok district, totaling 90 people The number of samples used in this study was 90, using the census method. The data collection technique used was a questionnaire in the form of a questionnaire containing questions about work motivation, organizational culture, and competence. The analysis tool used is multiple linear regression analysis using the SPSS 22 for Windows program. The results of the data analysis show that (1) work motivation has a positive and significant effect on employee competence, and (2) organizational culture has a positive and significant effect on employee competence.

This study aims to determine the effect of controlling raw material inventory and production processes on product quality in MSMEs Warung Ohay Tasikmalaya. The type of research used is quantitative research. The population in this study was 40 employees of Warung Ohay MSMEs. The sampling technique in this study was saturated sampling of 40 employees. Data analysis in this study used multiple linear analysis with SPSS program version 25. The results of this study show that controlling raw material inventory and production processes simultaneously have a significant effect on the quality of Warung Ohay MSME products. Partial control of raw material inventory has a significant effect on the quality of Warung Ohay MSME products. The partial production process has a significant effect on the quality of Warung Ohay MSME products.

The objectives of this research are (1) To determine whether there is an influence of Work Discipline on Employee Performance at the Bima City Industrial and Trade Cooperative Service office, (2) To determine whether or not there is an influence of Workload on Employee Performance at the Bima City Industrial and Trade Cooperative Service office. (3) To determine whether there is an influence of Work Discipline and Workload on Employee Performance at the Bima City Industry and Trade Cooperative Service office. The population in this study were all employees at the Office of Cooperative Industry and Trade of the City of Bima, totaling 60 people. The sample was determined by purposive sampling technique with 40 respondents. Data collection methods used are observation, questionnaires (questionnaire), and literature study. The data analysis techniques used in this research are validity test, reliability test, classical assumption test, multiple linear regression, analysis of correlation coefficient and coefficient of determination, T test, and f test, using the SPSS v20 program. Based on the results of data processing using the T test and F test methods, it is known that the Work Discipline and Work Load variables simultaneously have a significant effect on employee performance at the Bima City Cooperative Industry and Trade Office. Partially, the results of this research show that the Work Discipline variable has a significant positive effect on employee performance at the Bima City Cooperative Industry and Trade Office. Meanwhile, workload has a significant negative effect on employee performance at the Bima City Cooperative Industry and Trade office.  

This study aims to explain the partial and simultaneous influence between work discipline variables and work facilities on employee performance in the Depok City Regional Secretariat. Problems that occur regarding work discipline, work facilities, so that it can interfere with employee performance. This type of research is quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Data processing using the SPSS program version 27, researchers conducted several tests including validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, t tests, F tests, multiple linear regression analysis and determination coefficient tests. The population in this study amounted to all employees of the Depok City Regional Secretariat, the research sample was 50 people and all permanent employees were used as research samples (saturated samples). The results of this study obtained that work discipline has a partial and significant effect on employee performance. Work facilities have a partial and significant effect on employee performance. Work Discipline and Work Facilities simultaneously affect employee performance    

Dardiri. Business Administration Study Program, Yudharta University Pasuruan. July 2023. The effect of work facilities, work environment, and job satisfaction on study turnover intention of production employees of PT. Intimate Harmonic Food Sukorejo This study aims to determine the effect of work facilities, work environment, and job satisfaction on turnover intention in production employees at PT. Intimate Harmonic Food Sukorejo. This type of research is a quantitative research. The population in this study are production employees throughout PT. Intimate Harmonic food Sukorejo, the sample of this research is 150 Respondents. The data source in this research is primary data source. Data collection techniques using a questionnaire. The data analysis tool used is multiple linear regression analysis with the help of SPPS 24 software. The results of this study show (1). Work facilities have a significant effect on turnover intention. (2). The work environment has a significant effect on turnover intention. (3). Satisfaction has a significant effect on turnover intention. (4). work facilities, work environment and job satisfaction simultaneously influence turnover intention

The purpose of this study was to determine the effect of workload, work environment, and work motivation on the performance of employees at PT. Satria Nusantara Sakti. This study uses a quantitative approach with the category of causal associative research. The population in this study are employees of PT. Satria Nusantara Sakti as many as 35 people, with the entire population being sampled. Data collection was carried out by distributing questionnaires. The data analysis technique used multiple linear regression analysis with the help of the SPSS 22 program. The results showed that workload had a positive and significant effect on employee performance, the work environment had a positive and significant effect on employee performance, and work motivation had a positive and significant effect on employee performance. The results of the study also show that workload, work environment, and work motivation simultaneously influence employee performance.  

A company is one of the types of business entities protected by law as the place where the production process of a good or service is used to meet the needs of society. To the company’s goals, it requires the contribution of good employees. Cultivating a high working spirit should be considered by the company’s managers as an obligation whose nature is constant. Especially with regard to the workload that can cause work stress, communication between employees that can lead to an increase or decrease in working spirit. The aim of this survey is to know the impact of workload, work stress, and communication on employee work spirit. This research population is the entire staff of PT Iron Steel Metalindo of Mojokerto district. The sample was 78 using saturated sampling techniques. Data analysis techniques use double linear regression analysis with the help of the SPSS 25 program. Research findings show that workload variables have a negative and significant influence on the work spirit, work stress has a negative, significant impact on the working spirit, and communication has a positive and significant effect on the job spirit.      

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

This study aims to determine the Effect of Self-Efficacy and Emotional Intelligence on the Independence in Learning Economics of Class XI Social Sciences Students of SMA Negeri 1 Siantar Academic Year 2022/2023 with Achievement Motivation as an Intervening Variable. This type of research is ex post facto research. The population in this study were all students of class XI IPS SMA Negeri 1 Siantar, totaling 128 students. The sample used in this study amounted to 97 students who were taken based on simple random sampling technique. Data collection techniques were carried out by observation, interviews, and questionnaires. Then the classic assumption test in this study is the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, 4 and 5, path analysis and Sobel test for hypotheses 6 and 7 through the SPSS.25 program. The research results show that: (1) There is a positive and significant influence between self-efficacy on student achievement motivation with tcount(2.461) > ttable(1.661) and sig. of 0.016 <0.05. (2) There is a positive and sig. between emotional intelligence on student achievement motivation with tcount(7.111) > ttable(1.661) and sig. of 0.000 <0.05. (3) There is a positive and significant influence between self-efficacy on student learning independence with tcount(2.135) > ttable(1.661) and sig. of 0.035 <0.05. (4) There is a positive and significant influence between emotional intelligence on student learning independence tcount(3.967) > ttable(1.661) and sig. of 0.000 <0.05. (5) There is a positive and significant influence of achievement motivation on student learning independence with a value of tcount(9.369) > ttable(1.661) with a sig. 0.000 < 0.05. (6) Achievement motivation is able to mediate the influence of self-efficacy on student learning independence with a Sobel test statistic score of 2.427 > 1.96 (5% level) and a one-tailed probability value of 0.007 <0.05. (7) achievement motivation is able to mediate the effect of emotional intelligence on student learning independence, with a Sobel test statistic score of 5.925 > 1.96 (5% level) and a one-tailed probability value of 0.0 <0.05.

This study aims to determine the Effect of Self-Efficacy and Emotional Intelligence on the Independence in Learning Economics of Class XI Social Sciences Students of SMA Negeri 1 Siantar Academic Year 2022/2023 with Achievement Motivation as an Intervening Variable. This type of research is ex post facto research. The population in this study were all students of class XI IPS SMA Negeri 1 Siantar, totaling 128 students. The sample used in this study amounted to 97 students who were taken based on simple random sampling technique. Data collection techniques were carried out by observation, interviews, and questionnaires. Then the classic assumption test in this study is the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, 4 and 5, path analysis and Sobel test for hypotheses 6 and 7 through the SPSS.25 program. The research results show that: (1) There is a positive and significant influence between self-efficacy on student achievement motivation with tcount(2.461) > ttable(1.661) and sig. of 0.016 <0.05. (2) There is a positive and sig. between emotional intelligence on student achievement motivation with tcount(7.111) > ttable(1.661) and sig. of 0.000 <0.05. (3) There is a positive and significant influence between self-efficacy on student learning independence with tcount(2.135) > ttable(1.661) and sig. of 0.035 <0.05. (4) There is a positive and significant influence between emotional intelligence on student learning independence tcount(3.967) > ttable(1.661) and sig. of 0.000 <0.05. (5) There is a positive and significant influence of achievement motivation on student learning independence with a value of tcount(9.369) > ttable(1.661) with a sig. 0.000 < 0.05. (6) Achievement motivation is able to mediate the influence of self-efficacy on student learning independence with a Sobel test statistic score of 2.427 > 1.96 (5% level) and a one-tailed probability value of 0.007 <0.05. (7) achievement motivation is able to mediate the effect of emotional intelligence on student learning independence, with a Sobel test statistic score of 5.925 > 1.96 (5% level) and a one-tailed probability value of 0.0 <0.05.

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth    

In order to achieve company goals, it is necessary to improve employee performance, the company must be able to utilize human resources optimally. This study examines the effect of coaching and competence on employee performance at PT. Nindya Karya Mataram Branch. The data collection method used is a census method by using primary data collected directly from respondents through filling out questionnaires. The type of research used is quantitative research with an associative approach.  The number of respondents in this study was 40 respondents.  The analysis tool used is Multiple Linear Regression analysis using SPSS program version 25.0. The results of the analysis show that: (1) the coaching variable has a significant and positive effect on the performance of PT. Nindya Karya Mataram Branch; (2) competence variables have a significant and positive effect on the performance of PT. Nindya Karya Mataram Branch.

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

With the increasing demand for air transportation services, it must be accompanied by an increase in aviation safety and security, both safety and security in airspace, aircraft and airports. Airport security is determined by the active role of Aviation Security to implement security programs set by the government. Increasing the quality of AVSEC is very urgent and needs to be carried out in a planned, directed and sustainable manner in order to increase capability and professionalism. To support this, it is necessary to have soft skill behavior to guide performers to improve and form quality attitudes and behaviors that can produce maximum performance in order to realize goals and benefits properly. The purpose of this study was to determine the influence of soft skills on the performance of aviation security and to find out how much influence soft skills have on the performance of aviation security at Mopah Merauke International Airport, Papua. This research used a quantitative method using the Non Probability Sampling technique using a saturated sample. The sample used was 30 respondents, the results of distributing questionnaires to all Avsec employee respondents at Mopah Merauke International Airport, Papua. Retrieval of data on the number of samples using a survey with an instrument in the form of a questionnaire. Data were analyzed using simple linear regression, T test and coefficient of determination with soft skills as the independent variable and Avsec employee performance as the dependent variable which were processed using the SPSS Version 26.0 application. The results showed that the t count > t table with a value of 7.987 > 0.374 with a significant level of 0.05, so it can be concluded that Ho is rejected and Ha is accepted which means that there is an influence of soft skills on the performance of Avsec employees at Mopah Merauke International Airport, Papua partially accepted . The percentage based on the coefficient of determination test shows that the R square is 0.695. This means that the influence of soft skills on the performance of Avsec employees at Mopah Merauke International Airport, Papua is 69.5%.

This study aims to examine the effect of emotional intelligence, spiritual intelligence, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics, Islamic University of Majapahit. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 104 respondents. The sample used was 77 respondents with purposive sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

This study aims to analyze the significant effect of the work environment, job market considerations, internship experience, motivation, and financial rewards on student interest in pursuing a career in Islamic banking among post-internship students of the Islamic Banking study program in Semarang City, either simultaneously or partially.The population in this study were post-internship students of the Islamic banking study program in the city of Semarang. The sampling technique used was Accidental Sampling, which is a sampling technique based on chance, that is, anyone who coincidentally meets a researcher can be used as a sample.The data used in this study are primary data obtained through questionnaires. The data analysis model uses multiple linear regression analysis models. While the data analysis technique uses the F-statistical test, the coefficient of determination (R2), and the t-statistical test which is processed using the SPSS 25 program.The results of hypothesis testing and discussion show that the work environment, job market considerations, internship experience, motivation, and financial rewards simultaneously have a significant effect on student interest in pursuing a career in Islamic Banks in post-internship students of the Islamic Banking study program in Semarang City. Partially, work environment and motivation have a positive and significant effect. Meanwhile, consideration of the job market, internship experience, and financial rewards have a positive and insignificant effect on students' interest in a career in Islamic Banks for post-internship students of the Islamic Banking study program in Semarang City.