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The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

Development is the process of changing the functional capacity or working ability of the body's organs towards a state that is increasingly organized and specialized according to the wishes of their respective functions. According to the 2015 United Nations Emergency Children's Fund (UNICEF) report, data was found that the incidence of growth and development disorders in children under five, especially motor development disorders, is still high, namely 27.5% or 3 million children. The aim of this research is to determine the factors that influence the motor development of preschool children at TKIT Al Hikmah. This type of research is analytical with a cross sectional approach which was carried out in February 2021. The research population was 40 preschool aged children. With a sample of 32 respondents. The sampling technique uses accidental sampling. Data were analyzed using a logistic regression test with a confidence level of 95%. The results of the research showed that there was an influence of the length of interaction and stimulation with children on the motor development of preschool aged children and there was no influence of age, education and mother's occupation on the motor development of children aged 3 - 4 years at TKIT Al Hikmah. It is hoped that mothers can increase developmental stimulation during interactions with children and make contact time with children a useful time for stimulation.