This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors
 
 

ThisThis study aims to examine financial management and financial accounting systems on the quality of financial reports. Collecting research data using a questionnaire. Questionnaires were delivered to 35 employees of the Office of Manpower and Transmigration of West Sumatra Province. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that financial management has a positive effect on the quality of financial reports and the financial accounting system cannot influence the quality of financial reports.

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

Tax avoidance is one of the legal efforts made by companies in avoiding taxes, namely by taking advantage of the weaknesses contained in tax laws and regulations to reduce the burden of taxes paid, if tax avoidance activities are carried out in accordance with tax laws, then tax avoidance activities are legal And acceptable activities in the company. This study aims to find out and analyze how much the effect of Profitability (X1) Company Size (X2) on Tax Avoidance (Y) on Food and Beverage Companies on the Indonesia Stock Exchange. The method carried out in this study is quantitative using secondary data in the form of annual reports of Food and Beverage Companies for the 2018-2021 period. The analysis technique used is panel data regression. Based on the results of research (X1) produced with ROA has a significant effect on Tax Avoidance in Manan and Beverage Companies on the Indonesia Stock Exchange, and (X2) The Size of Companies Produced With SIZE does not affect Tax Avoidance in Food and Beverage Companies on the Indonesia Stock Exchange. 
 

Economic growth is an illustration of the existence of economic development in an area, therefore the government always strives for economic growth to increase from year to year which will improve people's welfare. This study aims to determine the effect of regional original income (X1) and balancing funds (X2) on economic growth (Y) in 19 districts and cities in West Sumatra in 2019-2021. This research uses a quantitative method. Data processing uses the Eviews (2023) application. The results of this study can be concluded that regional original income (X1) has no effect on economic growth (Y) and balance funds (X2) have a positive and significant effect on economic growth (Y) in 19 regencies and cities in West Sumatra in 2019-2021.

Kemajuan industri kecil berskala UMKM telah mengalami kemajuan yang cukup pesat.  Hal ini dikarenakan semakin banyaknya masyarakat yang berwirausaha , kegiatan produksi yang dilakukan masyarakat bertujuan untuk menciptakan nilai tambah dari barang dan jasa dalam rangka meningkatkan pemenuhan atau memuaskan kebutuhan konsumen. Modal dan juga tenaga kerja diperlukan dalam menunjang kegiatan produksi. Penelitian ini bertujuan untuk mengetahui pengaruh Modal (X1) dan Tenaga Kerja (X2) terhadap Produksi (Y) pada UMKM Kecamatan Padang Utara Kota Padang. Penelitian ini menggunakan metode kuantitatif. Data yang dikumpulkan dari penelitian berdasarkan ditribusi kuesioner teknik pengambilan sampel yaitu simple random sampling. Teknik analisis data dalam penelitian ini adalah analisis regresi linear berganda dengan program SPSS computer. Hasil dari penelitian ini dapat disimpulkan bahwa Modal (X1) dan Tenaga Kerja (X2) berpengaruh positif dan signifikan terhadap produksi pada UMKM Kecamatan Padang Utara Kota Padang.