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The purpose of the research is to find the influence of variables Profitability, Leverage, Liquidity and Institutional Ownership on Corporate Social Responsibility Disclosure. The sample in this study includes 33 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2019-2023. The sampling technique used purposive sampling method and obtained 165 sample data from 33 companies. The analytical tool used is multiple linear regression analysis using the Statistical Prosuct and Service Solution (SPSS) Version 22 program. The result of this study indicate that Profitability has a significant possitive effect on Corporate Social Responsibility Disclosure, Leverage have no significant effect on Corporate Social Responsibility Disclosure, Liquidity have no significant effect on Corporate Social Responsibility Disclosure and Institutional Ownership has a significant possitive effect on Corporate Social Responsibility Disclosure.

  Abstract. This study aims to analyze the effect of Market Volatility, Fundamental Factors, and Investor Sentiment on Stock Investment Decisions of Management Study Program Students, Faculty of Economics, Slamet Riyadi University, Surakarta. The research sample was taken using the Slovin technique, which resulted in a sample size of 78 students. The data collection technique was carried out through a questionnaire distributed to students who met the criteria. The research instrument test used validity and reliability tests. The classical assumption test used multicollinearity test, autocorrelation test, heteroscedasticity test, and normality test. The data analysis technique used descriptive analysis, multiple linear regression analysis, t-test, F-test and coefficient of determination (R²). The conclusion obtained from this study is that Market Volatility, Fundamental Factors, and Investor Sentiment have a significant influence on students' Stock Investment Decisions. These findings indicate that a deep understanding of the capital market and the factors that influence it is very important in making the right investment decisions. The results show that the coefficient of determination (adjusted r2) for this model is 0.700, meaning that the contribution of the independent influence of market volatility, fundamental factors and investor sentiment to stock investment decisions is 70%. The rest (100% - 70%) = 30% is explained by other variables outside the model such as gender, age, overconfidence, market awareness, income, etc.

The purpose of the research is to find the influence of variables Firm Size, Profitability, Leverage, and Audit Quality on Tax Aggressivity. The sample in study includes 35 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2020-2023. The sampling technique used purposive sampling method and obtained 140 sample data from 35 companies. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 program. The result of this study indicate that profitability has a significant positive effect

This study aims to determine the effect of profitability, working capital and company age on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data used in this study was obtained from financial report data and annual reports obtained from the IDX and Yahoo Finance websites. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange. This research sample used 54 companies in the property and real estate sector. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of this research, it shows that profitability has a positive and significant effect on company value, while working capital and company age do not influence on firm value.

Employee competency development is a key aspect in increasing performance productivity within the State Civil Service Agency (BKN). This research aims to identify the influence of competency development on employee performance productivity at BKN. The research method used is a survey and data analysis using linear regression techniques. This research was carried out in 2024, with the research locus at the Deputy for Supervision and Control of BKN. The research sample consisted of employees involved in the competency development program at BKN. The independent variable is competence, while the dependent variable is employee performance productivity. The results of the analysis show that there is a significant positive relationship between competency development and employee performance productivity. It is known that the coefficient of determination or R²  value is 57,1%. This figure means that the competency variable (X1) has an effect on the work productivity variable (Y) by 57.1%. Meanwhile, the remainder (100% - 57.1% = 42.9%) is influenced by other variables outside this equation or variables that were not studied. These findings highlight the importance of investing in competency development as a strategy to increase employee performance productivity at BKN. Managerial implications and policy recommendations are presented to support efforts to develop human resources and increase BKN organizational efficiency. This research provides an important contribution in understanding the dynamics of the relationship between competency and employee performance productivity in the government context.

This research aims to determine the effect of Profitability, Managerial Ownership, Company Size and Leverage on Company Value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019–2023 period. The sample for this research is 24 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. This research was carried out using the multiple linear regression method assisted by the SPSS version 22.0 program and Microsoft Excel 2010. The results of the research show that Profitability has an effect on Company Value, Managerial Ownership has no effect on Company Value, Company Size has a negative effect on Company Value, Leverage has an effect on Company Value.    

This Research was conducted aiming to determine the effect of liquidity, leverage, firm size and institusional ownership on financial performance.the population in this study is 33 health sector companies listed on the Indonesian Stock Exchange. By using the purposive sampling method, a sample of 13 companies was obtained. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 Program. The result of this study indicate that liquidity have a positive and significant effect on financial performance, leverage have a negative and significant effect on financial performance while firm size and institusional ownership have no effect on financial performance.    

This research aims to examine the influence of creativity, motivation and family environment on the entrepreneurial interest of Karang Taruna members in Dukuh Bancakan, Wonorejo, Polokarto, Sukoharjo. Using a saturated sampling technique, this research involved 79 members as respondents. Data was collected through a questionnaire which included the variables creativity, motivation, family environment and entrepreneurial interest, and analyzed using multiple linear regression. The findings show that motivation has a significant positive influence on entrepreneurial interest, while creativity and family environment do not show a significant influence. These results indicate that motivation is a key factor in encouraging entrepreneurial interest among Karang Taruna members. Therefore, entrepreneurship programs should focus more on developing motivation to increase youth participation in entrepreneurship.

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio and Total Asset Turn Over on Net Profit Margin. The data used in this study is secondary data with a population of retail sub-sector companies listed on the Indonesia Stock Exchange with the observation year 2019 - 2022, totaling 31 companies. The sampling technique used in this study was purposive sampling method with data analysis using multiple linear regression methods and using the Statistical Package for the Social Sciences (SPSS) version 22 program and Microsoft Excel for Windows 2019. The results of this study indicate that Current Ratio, Debt to Asset Ratio and Total Asset Turn Over affected Net Profit Margin with a coefficient of determination (R2) of 83.3% and the rest is influenced by other variables not studied in this study.

The aim of this research is to determine the influence of educational background, socialization of SAK EMKM and business scale on the understanding of MSME actors in Uneng City Subdistrict in preparing financial reports based on SAK EMKM. Effective socialization of SAK EMKM is an important key in improving the quality of MSME financial reports. The data used in this research is primary data, where primary data collection was carried out by distributing questionnaires to MSME owners and the data analysis technique used used a Likert scale. The population in this research is MSMEs which only operate in the trade sector in Uneng City Village, Sikka Regency, as many as 176 MSME actors and the sampling technique uses the Slovin formula, namely 64 respondents.  The data analysis method uses multiple linear regression analysis with the help of the SPSS Statistics version 22 program. The results of this research state that the variables of educational background, socialization of SAK EMKM and business scale partially and simultaneously have a significant effect on the understanding of MSME actors in preparing financial reports based on SAK EMKM.

This research aims to find out how digital technostress influences interest in using fintech e-wallets among millennial generation consumers in Lampung Province. The population in this research is generation Z consumers in Lampung Province. The sampling technique was carried out using purposive sampling. Data collection in this study was carried out by distributing questionnaires to 100 respondents. The method used in this research is quantitative research and uses primary data. In this research there are four independent variables, namely complexity, overload, invasion, and uncertainty, while the dependent variable used is intention. This study uses multiple linear regression analysis tools with the help of the SPSS version 23 program. The results of the research show that complexity and overload have a positive and significant effect on interest in using fintech e-wallets among generation Z consumers in Lampung Province, whereas invasion and uncertainty have no effect on interest in using fintech e-wallets. Fintech e-wallet for generation Z consumers in Lampung Province.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

This research aims to determine whether there is an influence of Gross Profit Margin (GPM) on the share price of PT Gudang Garam TBK. The research method used is associative research. The population used in this research is the entire financial report of PT. Gudang Garam Tbk has been listed on the Indonesia Stock Exchange (BEI) for 32 years, from 1990 to 2022. The sample in this research is all of the financial reports of PT. Gudang Garam Tbk. For the 10 year period 2013-2022. The sampling technique used was purposive sampling. The data analysis technique used is simple linear regression analysis and T test with the help of the SPSS Statistics v22 for Windows program. The results of this research show that Gross Profit Margin (GTM) has no effect on share prices at PT. Gudang Garam Tbk.

This research aims to determine the influence of profitability, company size, audit quality and audit committee on Tax Avoidance in property and real estate companies listed on the Indonesian Stock Exchange in 2019 - 2023, as many as 94 companies. The sampling technique used was the purposive sampling method and 220 sample data were obtained from 44 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The population in this research is Property and Real Estate companies listed on the Indonesian Stock Exchange. The results of this research show that Profitability Committee has a positive and significant effect on Tax Avoidance, while Company Size, Audit Quality and Audit Committee have no effect on Tax Avoidance.

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).

This study aims to find out whether there is an effect of compensation and work motivation on job satisfaction at PT. Kirana Swasti Parama. The research method used is a quantitative method with a data collection method through questionnaires. The data analysis technique used is the likert scale. The data source used is primary data with the help of statistical data analysis tools of the SPSS Version 26 program and the sample used in this study consists of 30 respondents. The variables used were independent, namely compensation (X1) and work motivation (X2), and the dependent variable was job satisfaction (Y). The results of the study on multiple linear regression analysis show the regression equation Y = 1.450 + 0.413 X1 + 0.539 X2. The results of the t-test result showed that tobtained > ttable (3.132 > 2.04523) for compensation for job satisfaction and the  tobtained > ttable (4.617 > 2.04523) for motivation for job satisfaction, which means that there was an effect of compensation and work motivation on job satisfaction. The results of the F test showed a value of fobtained > ftable (104,747 > 3,354), meaning that the provision of compensation and work motivation had a great influence on the job satisfaction of employees of PT. Kirana Swasti Parama.  

The purpose of this study is to determine the effect of Service Quality, Promotion and Education Costs  on Learning Decisions and find out the indicators that influence these variables on the effect of service quality, promotion, and education costs on study decisions at LP3I Tegal.  The independent variables in this study are, Service Quality, Promotion and Education Costs. The dependent variable in this study is the Learning Decision using the slovin formula in sample selection. The sample used is the entire population or junior and senior students of LP3I Tegal , which is 100 peseta learners. The method used in analyzing the data is multiple linear regression analysis which includes t test and f test which previously the data was tested first with validity tests, reliability tests, and classical assumptions, for cassical assumption tests consisting of multicollinearity tests, heredioskedasticity tests and normality tests with the help of the SPSS program. The results showed that Quality of Service, Promotion, had a significant effect on Learning Decisions  , while Education Fees did not have a significant effect on Learning Decisions.

Ybe bright healty is one of the beauty clinic services that is quite well known by the public, especially those from the city of Semarang. Ybe bright healty clinic is located at Jalan Ruko Emeral Green 9A BSB City, Jatibarang , Kec.Mijen, Semarang City, Central Java 50219. Competition conditions from similar Ybe bright healty clinics that have sprung up with various strategies make Ybe bright healty clinic must be able to compete.  In this study, data were collected using a questionnaire method from 100 customer respondents of Ybe bright health clinic menoreh, Semarang city. By using purposive sampling method . Then an analysis of the data obtained was carried out in the form of quantitative analysis which included validity and reliability tests, classic assumption tests, hypothesis testing through the F test, t test and the coefficient of determination test (R 2 ) . The data analysis technique used is multiple linear regression analysis. With the help of the SPSS program. The results of this study indicate that brand image has a positive and significant effect on consumer purchasing decisions , service quality has a positive and significant effect on consumer purchasing decisions, and location has a positive and significant effect on consumer purchasing decisions.

The purpose of this study was to determine the effect of product quality, price perception, and brand image on purchasing decisions and to find out the indicators that influence these variables in PRODUCT QUALITY ANALYSIS, PRICE PERCEPTION AND BRAND IMAGE ON PURCHASE DECISIONS OF VIT BRAND DRINKING WATER IN VILLAGES BANJARNEGARA GRIPIT.                 The independent variables in this study are product quality, perceived price and brand image. The dependent variable in this study is the Purchase Decision using the Reo Purba formula in selecting the sample used based on chance encountered or whoever the researcher sees as suitable as a data source, namely 100 respondents.                The method used in analyzing the data is multiple linear regression analysis which includes the t test and f test where previously the data was tested with validity, reliability and classic assumption tests, for the classical assumption test consisting of multicollinearity tests, heteroscedasticity tests and normality tests with SPSS program assistance. The results of the study show that product quality has a significant effect, price perception has a significant effect, brand image has no significant effect on purchasing decisions for bottled drinking water with the VIT brand in the village of Gripit, Banjarnegara.  

This study aims to test and analyze the influence of product quality, service quality, price, location and product innovation on the purchase decision of Martabak Favorite Pak Man in Sumpiuh District, Banyumas Regency, Java Jengah Province. Data collection was carried out with a data questionnaire using a likert scale of 5 options. Populasi dati this study is the buyer of mr. man's favorite martabak in sumpiuh district of Banyumas regency, Central Java Province, which numbers 96 people. Technical sampling using Accidental sampling is a direct sampling technique for this type of research data that can be done with easy and convenient steps by not getting into difficulties even if done accidentally or by chance. Data collection techniques use questionnaires and observations. The method used in analyzing the data is multiple linear regression analysis which includes the T test and F Test or Model Feasibility which previously the data was tested first with validity tests, reliability tests, and classical assumptions, classical assumption tests consisting of multicollinearity tests, heteroscedasticity tests and normality tests with the help of the SPSS program. The results showed that product quality had a significant effect, service quality had a significant effect, price had a significant effect, location had a significant effect and product innovation had a significant effect on the purchase decision of Mr. Man's favorite Martabak in Sumpiuh District, Banyumas Regency, Central Java Province