Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Return On Equity Pada Perusahaan Farmasi. Dengan teknik pengambilan puposive sampling. Populasi yang dijadikan sampel adalah 8 perusahaan farmasi yang terdaftar di Bursa Effek Indonesia pada tahun 2017-2021. Metode analisis yang digunakan adalah metode regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial (uji T) Current Ratio berpengaruh terhadap Return On Equity. Dan Debt to Equity Ratio berpengaruh terhadap Return On Equity. Hasil penelitian menunjukkan bahwa secara Simultan (uji F) atau secara bersama-sama Current Ratio dan Debt to Equity Ratio berpengaruh terhadap Return On Equity Pada Perusahaan Farmasi yang terdaftar di Bursa Effek Indonesia pada Tahun 2017-2021.

This study aims to explain the effect of clarity on budget targets and accounting controls on performance accountability in government agencies is the goal of this study. Determination of the sample using the total sampling method. The population in this study were structural officials and staff at the Research and Development Agency for West Sumatra Province and the sample used in this study was 31 respondents. The results of empirical studies show that there is an effect of clarity of budget targets on performance accountability of government agencies, there is no effect of accounting control on accountability of government agency performance, there is an influence of clarity of budget goals and joint accounting control on performance accountability of government agencies.

This study aims to explain the influece of informatiomof characteristics and accounting information systems on managerial performance in goverment agencies is the aim of the research. Determination of the  sample using the total population sampling method in this study were structural officials and staff at the west sumatera research and development agency and the sample used in this study was as many as 31 respondents. Based on research result that there is an influence of information on characteristics on managerial performance the work of managers of geverments agencies and there is influence of accouting informatios systems on the managerial performance of agencies.