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Penelitian ini bertujuan untuk menganalisis pengaruh dari Opini Audit, Ukuran KAP, dan Pergantian manajemen terhadap Auditor Switching dengan variabel Financial Distres sebagai variabel moderasi pada Perusahaan BUMN Periode 2019-2023. Pengambilan sampel merupakan metode Purposive Sampling berjumlah 55 data. Hasil penelitian menunjukan Opini Audit berpengaruh signifikan terhadap Auditor switching. Menunjukan Ukuran KAP terhadap Auditor switching. Pergantian Manajemen signifikan terhadap Auditor switching. Financial distress mampu memoderasi Opini Audit terhadap Auditor switching. Financial distress tidak mampu memoderasi Ukuran KAP terhadap Auditor switching. Financial distress tidak mampu memodrasi pergantian manajemen terhadap Auditor switching.

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh  Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.

This research aims to determine the direct and indirect influence of leadership style and work environment on employee performance through work motivation as an intervening variable. This type of research uses quantitative because it leads to measurement methods and samples to test variables and hypotheses. The data sources in this research use primary and secondary data. The sample in the research was 31 CV employees. Timbul Jaya Motor Kediri uses a saturated sampling technique which uses all members of the population as samples. The analysis technique used is the measurement model test or outer model including the discriminant validity test, average and the structural model test or inner model which includes the R-square, Q-square test and hypothesis test.. The results of the research show that Leadership Style (X1), and Work Environment (X2), Work Motivation (Z) have a significant and positive effect directly on Employee Performance (Y) and Leadership Style (X1), and Work Environment (X2) indirectly has a significant and positive effect on Employee Performance (Y) through Work Motivation (Z) as an intervening variable. This research also shows that the coefficient of determination (R2) of employee performance variables has an influence of 88.9% in influencing leadership style and work environment variables while the remaining 11.1% is influenced by other variables not discussed in this research so that further research uses other variables outside this research. In this study, it is implemented that a company's performance factors are influenced and can be improved through leadership style and work environment variables through work motivation.    

Penelitian ini bertujuan untuk Untuk mengetahui pengaruh infrastruktur jalan terhadap pertumbuhan ekonomi, pengaruh infrastruktur listrik terhadap pertumbuhan ekonomi dan pengaruh infrastruktur jalan dan listrik terhadap pertumbuhan ekonomi di Indonesia. Jenis penelitian ini menggunaan penelitian kuantitatif. enelitian ini menggunakan data sekunder. Data sekunder yaitu data yang diperoleh dalam bentuk jadi dan telah diolah oleh pihak lainnya yang biasanya dalam bentuk publikasi. Jenis data yang digunakan berupa data Time Series (runtun waktu). Sumber data diperoleh dari Badan Pusat Statistik (BPS). Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan penelitian yang telah dilakukan mengenai pengaruh infrastruktur terhadap pertumbuhan ekonomi di Provinsi Aceh, dalam penelitian dapat menarik kesimpulan bahwa Variabel infrastruktur jalan yang terdapat nilai probabilitasnya yaitu sebesar 0.1804 > 0.05 sehinngga dapat disimpulkan bahwa infrastruktur jalan tidak berpengaruh terhadap pertumbuhan ekonomi. Variabel infrastruktur listrik yang terdapat nilai probabilitasnya yaitu sebesar 0.0220 < 0.05 sehinngga dapat disimpulkan bahwa infrastruktur listrik berpengaruh terhadap pertumbuhan ekonomi   Kata kunci: Pusat Pertumbuhan Ekonomi, Infrastruktur Jalan, Infrastruktur Listrik

This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory Board, and Independent Commissioners. Firm size and firm age are employed as control variables. The study uses a sample of Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) during the period of 2021–2023, with a total of 33 data observations. Data analysis was conducted using panel data regression with the Stata 17 application. The results indicate that the Board of Commissioners and Independent Commissioners do not have a significant effect on Maqasid Shariah performance, while the Sharia Supervisory Board has a significant negative effect on the Maqasid Shariah performance of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK).

Penelitian ini bertujuan untuk menginvestigasi secara empiris upaya optimalisasi kinerja karyawan melalui penerapan digitalisasi, budaya organisasi, serta kecerdasan intelektual, dengan studi kasus pada karyawan PT Bank Central Asia Tbk (BCA) Kantor Cabang Utama (KCU) Pemuda Semarang. Populasi dalam penelitian ini terdiri atas seluruh karyawan BCA KCU Pemuda Semarang pada tahun 2022, yang berjumlah 63 orang. Penelitian ini menggunakan metode sensus, di mana seluruh populasi dijadikan sebagai sampel penelitian. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner, sedangkan analisis data menggunakan perangkat lunak SPSS versi 21. Prosedur analisis meliputi uji validitas, uji reliabilitas, pengujian asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis melalui uji t dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa variabel independen, yaitu digitalisasi, budaya organisasi, dan kecerdasan intelektual, memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Nilai koefisien determinasi (R²) sebesar 0,785 menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan 78,5% variasi dalam kinerja karyawan, sementara 21,5% sisanya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

The capital market plays a strategic role in the economy as a means for companies to obtain long-term funding. Profitability, leverage, and firm size are fundamental factors that can influence market reaction. This study aims to analyze the effect of profitability and leverage on market reaction and examine the moderating role of stock performance. The data used is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2022 to 2024. The results show that profitability have a positive and significant effect on market reaction, while leverage has a negative and significant effect on market reaction. However, stock performance failed to moderate the effect of profitability and leverage on market reaction. These findings support the Signaling Theory and Trade-Off Theory in the context of the Indonesian capital market. The implication of this research is that companies need to improve profitability and strengthen their financial structure to enhance investor confidence and improve market positioning.

Kualitas laporan keuangan masih menjadi topik hangat dalam era digitalisasi. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, dan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Mitra Sejati di Kabupaten Karanganyar. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data primer dari kuesioner yang disebar. Populasi dalam penelitian ini adalah seluruh pegawai koperasi Mitra Sejati sejumlah 76 pegawai. Teknik pengambilan sampel menggunakan metode purposive sampling dari kriteria yang telah ditentukan pegawai yang memenuhi kriteria adalah sebanyak 50 pegawai yang terlibat dalam proses akuntansi dan pelaporan keuangan di Koperasi Mitra Sejati. Metode analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sistem informasi akuntansi berpengaruh positif namun tidak signifikan terhadap kualitas laporan keuangan. Penelitian kedepannya dapat ditambahkan variabel diklat akuntansi, kompensasi, dan akuntansi digital.

This study aims to see the effect of compensation on employee performance through job satisfaction as an intervening variable at PT Jambi Ekspres Televisi. The technique applied for this study is quantitative research. The population for this study was all employees of PT Jambi Ekspres Televisi as many as 30 people and for the research sample as many as 30 people. The data collection method used was a questionnaire that had been proven valid and reliable. The research analysis method used descriptive statistical analysis using the equation model structure (SEM), with Smart PLS 4.0 Software as a tool to process the data. The output of this study shows that compensation has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee job satisfaction, job satisfaction has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance through job satisfaction as an intervening variable.

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.

Sumber daya manusia merupakan poin utama dalam pembangunan bangsa, salah satunya adalah mengurangi angka pengangguran dengan berwirausaha. Dilakukannya studi ini guna untuk menunjukkan bagaimana motivasi, lingkungan keluarga, dan kewirausahaan pendidikan berdampak pada minat wirausaha Gen Y di Kecamatan Rembang. Generasi ini  lahir dari tahun 1980 hingga 2000, tinggal di Kecamatan Rembang dan ingin menjadi wirausahawan. Metode pengambilan sampel digunakan secara purposive. Kriteria yang digunakan meliputi: 1) generasi milenial kelahiran tahun 1980-2000 dan memiliki minat dalam usaha; dan 2) generasi milenial yang tinggal di Kecamatan Rembang. Data dianalisis dengan pengolahan analisis regresi linier berganda di alat bantu SPSS 24. Penelitian ini memiliki temuan, dimana semua faktor bebas yang dieliti yang terdiri dari variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha masing-masing memberi dampak positif pada minat wirausaha generasi milenial di Kecamatan Rembang. Variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha dalam model  riset ini hanya dapat mempengaruhi minat berwirausaha sebesar 37,4%, dan sebab-sebab lain menjelaskan 62,6%.

This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicate a significant effect of capital structure and financial performance on firm value, both directly and through the intervening variables. Ownership structure and audit opinion are proven to mediate the relationship between independent and dependent variables, providing valuable insights into the dynamics of firm value in the cement industry. These findings offer important implications for company management in optimizing capital, enhancing financial performance, and gaining investor trust to improve firm value.

Penelitian ini bertujuan untuk menginvestigasi dampak dari brand image, kepercayaan merek, dan kualitas produk terhadap keputusan pembelian sepeda motor matic Honda di kota Semarang. Metode yang digunakan dalam penelitian ini adalah teknik statistik dengan populasi yang terdiri dari 168 konsumen Honda Vario di Semarang. Partisipan dalam penelitian ini adalah warga Semarang yang telah membeli produk Honda Vario. Pengambilan sampel dilakukan dengan metode purposive sampling. Untuk menganalisis data, digunakan uji statistik, uji asumsi klasik, dan uji regresi linear. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh brand image, kepercayaan merek, dan kualitas produk terhadap keputusan pembelian sepeda motor Honda Vario di Semarang. Hasil penelitian menunjukkan bahwa brand image, kepercayaan merek, dan kualitas produk memberikan pengaruh positif yang signifikan terhadap keputusan pembelian. Ketiga variabel bebas  brand image, kepercayaan merek, dan kualitas produk secara nyata bersamaan mempengaruhi Keputusan pembelian Honda Vario oleh warga kota Semarang.

His study aims to examine the effect of profitability and solvency on audit delay and company size as a moderating variable. Audit delay is a condition where a company experiences a delay in issuing audited financial statements so that this condition can affect the quality of financial statement information. The populationlin this study were banking sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study used a purposive sampling method. The sample in this study consisted of 30 companies using a purposive sampling technique.The data analysis techniques used were descriptive statistics, classical assumption tests, and hypothesis.testing using multiple linear regression analysis. The independent variable in this study is audit delay. The dependent variables in this study are Profitability and Solvency. The moderating variable in this  study is Company Size. The research data are in the form of annual financial reports obtained from the official website www.idx.co.id andlthe official website of the related company. The data analysis method used is moderated regression analysis (Moderated Regression Analysis) with the SPSS application.

This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria.  The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.

Internal audit is an assessment function that has been developed independently of an organization in assessing and testing activities that support services to business organizations. Internal audit carries out objective evaluations within the organization, overseeing the functions of accounting, finance, and various other areas as the basis for administrative services. This research aims to examine the influence of knowledge, experience and parental support on students' interest in becoming internal auditors. The variables used in this research are knowledge and experience as independent variables, parental support as a moderating variable and interest in becoming an internal auditor as the dependent variable. The data used in this research was collected using a questionnaire method distributed to accounting students class of 2020 who had completed internal audit courses and carried out practical field work. A total of 89 respondents were the result of the data from the number of samples that were successfully processed. Probability sampling method with purposive sampling technique used. The analysis techniques in this research are multiple linear regression analysis and moderated regression analysis (MRA). The results of this research show that knowledge and experience directly influence interest in becoming an internal auditor and parental support is able to moderate knowledge and experience in students' interest in becoming an internal auditor.

This study aims to see the Effect of Training on Teacher Performance with Employee Engagement as an Intervening Variable at MAN Insan Cendekia Jambi. This study uses a quantitative method with data collection techniques by distributing questionnaires to 35 respondents. Hypothesis testing uses Descriptive Analysis Techniques using SmartPLS software as a data processing tool. The results of this study indicate that Training has a significant positive effect on MAN Insan Cendekia Jambi Teacher Performance. Training has a significant positive effect on Employee Engagement. Employee Engagement has a significant positive effect on Teacher Performance. Training has a significant positive effect on Teacher Performance through Employee Engagement as an intervening variable. Suggestions in this study: teacher performance variables to be more skilled in completing each job and must also have ideas that can solve problems in schools. The principal recommends that the training that has been programmed can be carried out properly to all existing teachers and the training carried out is in accordance with the teachers' areas of expertise so that the results of the training are more optimal and the teachers continue to develop and have better competence. Employee Engagement Variables are recommended by schools in providing support to teachers, namely by providing a comfortable and conducive work environment, clear communication, giving appreciation to teachers, and existing policies that are not focused on one party.  

This research was conducted to obtain an overview of the influence of transactional leadership on employee performance through job satisfaction as a mediating variable in car variations in Jambi City and to find out whether there is a mediating role of job satisfaction on the influence of leadership on employee performance. This type of research is quantitative. The data collection technique uses Structural equation modeling (SEM) with the SmartPLS program. The results show that transactional leadership and job satisfaction have a significant influence on employee performance, and job satisfaction has a mediating role.

This research aims to analyze the influence of unemployment and the Regional Minimum Wage (UMR) on poverty in 34 provinces in Indonesia with the Human Development Index (HDI) as an intervening variable. The high unemployment rate and minimum wage policy are considered to play a significant role in poverty conditions in the region. This research uses a path analysis approach with panel data from 2018 to 2022. The research results show that the unemployment rate has a positive influence on poverty, while the UMR shows a different influence in each province. HDI is proven to mediate the relationship between unemployment, UMR and poverty. This research contributes to the development of economic science and provides insight for the government and private sector in formulating poverty reduction policies.