Tujuan dari penelitian ini adalah untuk melihat pengaruh aktivitas pemasaran, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan yang bergerak di bidang farmasi dan terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Pengujian dalam penelitian ini menggunakan metode analisis regresi berganda. Dari hasil penelitian ditemukan bahwa aktivitas pemasaran berhubungan secara signifikan secara positif terhadap nilai perusahaan. Namun untuk ukuran perusahaan dan profitabilitas tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan. Sedangkan secara simultan, variabel aktivitas pemasaran, ukuran perusahaan dan profitabilitas memiliki pengaruh secara signifikan terhadap nilai perusahaan. 

Financial reports are a very important tool for obtaining information regarding the financial position and results achieved by the company. The purpose of this study was to determine the Financial Performance Analysis Can Support Company Operations at PT. Tri Sapta Jaya Sibolga Branch. the formulation of the research hypothesis is: Financial Performance Analysis Can Support Company Operations At PT. Tri Sapta Jaya Sibolga Branch. The population in this study are all financial statements and profit and loss balance of PT. Tri Sapta Jaya Sibolga Branch. The sample in this study is financial report data and profit and loss balance for the last 3 years, namely 2019 to 2021. The data used is secondary data. The research results show that the Liquidity Ratio in 2019 is known to be 1.06%, in 2020 it is 1.07%, in 2020 of 1.08% Activity ratio in 2019 of 11 times, in 2020 of 19 times, and in 2021 of 18 times. Profitability Ratio Analysis found that the Gross profit margin in 2019 was 4.69% The Gross profit margin in 2020 was 5.3% The Gross profit margin in 2021 was 5.3% 1.09%, in 2021 it will be 1.16%,

This study aims to determine whether or not there is influence and impact of implementing bad loans on the company's financial performance at PT. Tri Sapta Jaya Sibolga Branch. Tri Sapta Jaya Sibolga Branch. This type of research used is descriptive quantitative. In this study the population is financial data and is used as a sample of financial reports and bad loans and the data source used is the type of data that is documentation and the data source used is secondary data. To analyze the data using descriptive analysis and quantitative analysis. Based on the results of the study, the relationship between the influence and the impact of the bad debt settlement strategy on financial performance was obtained based on the ratio (NPL) of Net performing loans and the ratio (ROE) of Return on Equity and inputted with SPSS results version 25. Final Results of Net Performing Loan (NPL) Research as much as 21.17%, Return On Equity (ROE), regression test results of 1.238, determination coefficient test 3.2%, the value of t table or 7.664 > 6.313 because the calculated t value is greater than t table then the alternative hypothesis (Ha ) is accepted, or the significance obtained is below the ? level of 5%.

This thesis is the result of research that describes how much influence Organizational Culture and Work Environment have on Employee Performance at the Environmental Service Office of Central Tapanuli Regency.
In this study, several tests were carried out to determine the effect. Based on the description of the results of the research on the Influence of Organizational Culture and Work Environment on Employee Performance at the Environmental Office of Central Tapanuli Regency, it can be concluded as follows: Based on the correlation coefficient there is an adequate/moderate and positive relationship of 0.682 between Organizational Culture on Performance and 0.608 between Environment Work Against Performance, based on the Determination coefficient obtained at 0.541, this means that the model's ability to explain variations in Organizational Culture and Work Environment by Performance is 54.1% at the Environmental Service of Central Tapanuli Regency, while the rest is explained by other variables not included in the model by 45.9%, based on Simple Linear Regression the regression equation obtained is Y = 8.896 + 0.488X1 + 0.286X2 which shows employee performance will increase if Organizational Culture increases by a coefficient of 0.488 and Work Environment by 0.286 if at mas ing each independent variable (free) added with one-unit, and Based on the hypothesis test conducted by comparing the value of t count with t table it can be found that organizational culture and work environment variables with t calculated value are greater than t table, namely 4.577 > 2.00247 and 3.051 > 2.00247. And the significance value is 0.000 below ? 5% and 0.003 below ? 5%. Because t count is greater than t table, each independent variable has a positive or unidirectional influence on employee performance at the Environmental Service Office of Central Tapanuli Regency and the hypothesis proposed is accepted.

Productive employees are employees who are skilled and able to understand their work as expected and can be seen from the results of reports that are set to be completed in a shorter time, so that finally an effective and efficient level of employee productivity can be achieved. The formulation of the problem is the Influence of Competence and Job Characteristics on Employee Work Productivity at PT. Lucky Timber Sibolga. The objective of this research is to identify and analyze the effect of competence and job characteristics on employee productivity at PT. Lucky Timber Sibolga? the hypothesis in this study is that competence and job characteristics simultaneously influence the work productivity of employees at PT. Lucky Timber Sibolga. This type of research is descriptive correlational research. The population is 525 people and the sample in this study is 15% of (525 people), so that a total of 78 people are obtained.
The results of the study found that competence and job characteristics can affect the work productivity variables of employees at PT. Lujur Timber Sibolga with 54.7%. Competence and job characteristics jointly affect the work productivity of employees at PT. Lucky Timber Sibolga. Where the Fcount value is greater than the Ftable value (45.363 > 3.11). Partially competence has a positive and significant effect on the work productivity of employees at PT. Lucky Timber Sibolga. Where the value of tcount = (2.515) > ttable (1.992), Partially the most dominant job characteristics affect employee work productivity, meaning that job characteristic variables are more decisive in increasing employee work productivity compared to competence. Where the value of tcount = (4.441) is greater than the value of ttable (1.992). The multiple linear regression equation Y = 9.965 + 0.250X1 + 0.582X2 employee productivity shows a positive direction. It is recommended to improve employee competence, it would be nice for the company to encourage employees to continue their education to the tertiary level or attend training held external to the company

This study aims to determine whether or not there is an influence of audit quality on the accuracy of company financial reporting at PT.Tri Sapta Jaya, Sibolga Branch. The hypothesis put forward is that there is an influence of audit quality on the timeliness of PT. Tri Sapta Jaya Sibolga Branch. The author uses 20 respondents as a sample taken from 20 populations using the slove formula. The results of the study indicate that there is a positive relationship between audit quality and timeliness of company financial reporting at PT. Tri Sapta Jaya Sibolga Branch and its correlation coefficient is 0.906, so when interpreted on a value scale it can be categorized as very strong. While the coefficient of determination is known that Audit Quality only plays a role of 82.1%, on the Timeliness of Company Financial Reporting at PT. Tri Sapta Jaya Sibolga Branch and the remaining 17.9% is influenced by other factors not examined. The regression equation obtained Y = 5.750 + 0.925X which shows that if you add one unit of variable X (Audit Quality) or a certain value, it will increase the increase in Variable Y (Timeliness of Reporting) by the regression coefficient of 0.925. Based on the results of the Hypothesis Test which was carried out by comparing the t-count and t-table values, it was found that the t-count value was greater than t-table, namely 9.099 > 2.109 and a significance value of 0.000 below ? 5%. Because t count is greater than t table, there is an effect of audit quality on the timeliness of corporate financial reporting at PT. Tri Sapta Jaya Sibolga Branch and the proposed hypothesis was accepted.
Keywords: Audit Quality and Timeliness of Reporting