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The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

This study aims to analyze the effect of local taxes and regional levies on city/regency local revenue (PAD) in North Sumatra province for the 2016-2021 period. The research method used is panel data regression method. This type of research uses quantitative methods and the data used is secondary data, namely data on local taxes, regional levies and PAD. The chosen research method is the fixed effect model. From the simultaneous test results, it was found that local taxes and regional levies have a significant effect on regional original income with a significance value of 0.000. From the results obtained, it is hoped that the city/regency governments in North Sumatra Province can make better use of the available sources of development financing funds to increase the amount of Local Own Revenue, especially those sourced from Regional Taxes and Regional Levies.

Analysis of panel data regression is a regression method to determine the relationship between the independent variable and the dependent variable using combined data, namely between cross-section data and time-series data.Analysis of panel data regression can apply to the processing of rice production estimates for an area including the province of North Sumatera. North Sumatera is one of the provinces in Indonesia, at the very of the population focuses on the agricultural sector as the main livelihood in rice being the primary production. Based on data on the development of rice production at the Agriculture Office of North Sumatra Province, the level of rice production in 2019 for North Sumatra Province reached 4,693,563 Ton/Year.Throught Panel Data Regression Analysis with the three approach methods is Common Effect Model (CEM), Fixed Effect Model (FEM) and Random Effect Model (REM) , the best approach method is obtained, namely the Fixed Effect Model (FEM) with the best estimation model is . The coefficient of determination  of 0.950890, which means that the independent variable affects the dependent variable by 95.08% on rice production.Based on the estimation model, the development of rice production in the next 3 years, namely 2020, 2021 and 2022, has changes of around 39.88% (decrease), 10.68% (increase), 9.89% (increase).