Penelitian ini bertujuan untuk mengetahui pengaruh Obedience Pressure, Independensi, dan Keahlian Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Wilayah Surabaya Timur. Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik di Wilayah Surabaya Timur yang terdiri dari 28 Kantor AkuntanPublik yang secara regulasi terdaftar pada Sistem Informasi Kantor Akuntan Publik di Institut Akuntan Publik Indonesia dengan Kementerian Keuangan Republik Indonesia Sekretariat Jenderal Pusat Pembinaan Profesi Keuangan Dalam penelitian ini adalah 40 auditor yang bekerja pada 9 Kantor Akuntan Publik yang ada di Wilayah Surabaya Timur. Penelitian ini menggunakan model Structural Equation Model (SEM) dengan model analisis Partial Least Square (PLS) untuk menguji hipotesis yang telah diajukan sebelumnya. Analisis PLS diuji dengan menggunakan bantuan software SmartPLS versi 2.0 for windows. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan beberapa hal sebagai berikut: bahwa Obedience Pressure terhadap Audit Judgment terbukti berpengaruh negatif signifikan. Independensi terhadap Audit Judgment terbukti berpengaruh positif signifikan. Keahlian Audit terhadap Audit Judgment terbukti berpengaruh positif signifikan.

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.
 
For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

Ketika sebuah perusahaan beroperasi, tuntutan dan tanggung jawab melekat tanggung jawab perusahaan yang bersangkutan terhadap masyarakat sekitar. Komunikasi dalam diskusi internal dapat dikatakan lebih penting daripada komunikasi eksternal, karena diskusi harus berfungsi secara efektif dalam mencapai tujuannya menjaga hubungan dengan semua publik dalam diskusi. Dalam sebuah perusahaan ada banyak orang dari berbagai sosial dan profesional yang berbeda yang bekerja untuk tujuan yang sama. Diharapkan Forum Online Diskusi Karyawan dapat memberikan manfaat dan kemudahan berdiskusi, pemutakhiran layanan informasi yang efisien dan terpercaya kepada karyawan serta memudahkan karyawan untuk bertukar berbagai ide dan informasi serta dapat juga menyelesaikan konflik internal. Perancangan Pembangunan Forum Diskusi Online Karyawan via Internet melalui website ini menggunakan aplikasi PHP dan MySQL.

Loans or Receivables are a sizeable part of current assets and have an important influence on the survival of the company, to be able to manage receivables properly an information system is needed. The information system in question is to secure and control receivables from irregularities, errors, it is necessary to have a good information system for receivables. To control receivables can also use the aging method of receivables. With the management of the Loan Data Accounting Information System with the Age of Accounts Receivable Method, it will be easier to calculate the age of customer receivables. The required data information will be obtained more quickly and it is hoped that there will be no delay in presenting the required reports. To further researchers, the authors suggest that they can develop the program that the author designed into a more perfect program and a wider scope of program scope.

The purpose of This study to find out the impact of Earning Per Share (EPS) and Price to Book Value (PBV) to the stock price of PT. Indofood CBP Sukses Makmur, Tbk period of 2010-2019. Quantitative approach is used to find and analyze the impact of Earning Per Share (EPS) and Price to Book Value (PBV) variables through the stock value simultaneously or partially, and to find out which variables provide the most dominant to the stock price of PT. Indofood CBP Sukses Makmur, Tbk. Based on The Test Result of Simple Linear Regression, Multiple Linear Regression, and Determination Coefficients show that the variable influence strongly to the price stock, in Partial Test (T Test) variable Earning Per Share (PBV) is unrelated and not significant on stock prices and Price to Book Value (PBV) associated with and significant to stock prices. The test result between EPS and PBV on the stock prices of PT. Indofood CBP Sukses Makmur, Tbk using the Runs Test proves that there is no autocorrelation in this study, and based on the Simultaneous Test, both variables can be concluded as Earning Per Share (EPS) and Price to Book Value (PBV) together with as important and significant to the stock price of PT. Indofood CBP Sukses Makmur, Tbk

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

There are many e-commerce sites that have been present in Indonesia, one of which is Shopee. Shopee is here to provide many attractive offers such as lots of discounts, promos, cashback etc. This can lead to consumptive behavior. This study aims to determine: (1) The effect of advertising on consumptive behavior (2) The effect of conformity on consumptive behavior (3) The influence of a hedonic lifestyle on consumptive behavior in consumptive behavior. The population of this study were users of the e-commerce application Shopee in Mojokerto. In this study using a sample of 100 respondents. The sampling technique is purposive sampling technique with the criteria of women, domicile in Mojokerto, at least 17 years old, have used or purchased goods or services through the Shopee e-commerce application. Data analysis techniques used validity and reliability tests and hypothesis testing using multiple linear regression analysis, t test, f test, and R2 test. The results of this study indicate that advertising has a positive and significant effect on consumptive behavior, conformity has a positive and significant effect on consumptive behavior, the hedonic lifestyle has a positive and significant effect on consumptive behavior, advertising, conformity and hedonic lifestyle together have a positive and significant effect on behavior. consumptiveperilaku konsumtif.

Pengaruh Harga Dan Gaya Hidup Terhadap Minat Beli Masyarakat Pada Pasar Tradisional Amahami Dimasa Pandemi Covid-19. Penelitian ini bertujuan untuk mengetahui pengaruh harga dan gaya hidup terhadap minat beli masyarakat pada pasar tradisional amahami dimasa pandemi covid-19. Jenis Penelitian ini adalah penelitian asosiatif secara kuantitatif dan lokasinya di pasar tradisional Amahami, Kota Bima. Dalam penelitian ini sampel terdiri dari 55 responden yang dipilih menggunakan teknik purposive sampling. Teknik  pengumpulan data dalam penelitian  ini  menggunakan  kuesioner,  observasi, dan studi pustaka. Uji  coba  instrumen  menggunakan uji validitas dan uji reliabilitas. Metode analisis  data  yang digunakan analisis regresi linear  berganda, koefisien determinasi; uji f (uji simultan), uji t (uji parsial) dan uji asumsi klasik. Hasil  Penelitian menunjukkan bahwa secara uji t (uji parsial) diketahui bahwa variabel harga tidak berpengaruh signifikan terhadap variabel minat beli sedangkan pada variabel gaya hidup memiliki pengaruh positif dan signifikan terhadap variabel minat beli . Kemudian secara uji f (uji simultan) diketahui variabel harga dan variabel gaya hidup memiliki pengaruh positif dan signifikan terhadap variabel minat beli.

Pandemi covid-19 menyebabkan pembelajaran dilakukan secara daring dengan konsep e-learning. Penyelenggara pembelajaran daring harus mendesain konten pembelajaran mereka pada learning management system (LMS) berbasis cloud. Penyusunan konten materi dan desain pembelajaran pada learning management system harus disusun dengan baik agar membuat pemakai merasakan manfaatnya dan akan terus melanjutkan menggunakan learning management system sebagai sarana pembelajaran. Panelitian ini bertujuan untuk melihat pengaruh dari kualitas desain dan kualitas konten dalam intensi belajar secara berkelanjutan dengan melihat persepsi kegunaan sebagai variabel mediasi. Sampel dalam penelitian ini adalah siswa yang menggunakan LMS untuk mangakses konten materi pembelajaran yang telah disusun secara utuh dan lengkap. Alat analisis data yang digunakan menggunakan partial least square (PLS). Hasil penelitian menunjukkan kualitas konten tidak berpengaruh terhadap intensi belajar dan kualitas desain berpengaruh terhadap intensi belajar dengan dimediasi oleh persepsi kegunaan.

This research was conducted to be able to find out the influence of competency and motivation variables on the performance of RSUD Sultan Fatah Demak employees. And it can also be known which variables have the highest influence on the performance of RSUD Sultan Fatah Demak employees. The method used in this study is a quantitative method, using statistical methods using questionnaires given to respondents. Respondents will answer by choosing numbers from existing statements about the influence of Competence and Motivation on the Performance of RSUD Sultan Fatah Demak employees. This research uses the study of library methods, questionnaire methods which are then processed with SPSS  for windows 25.0. The sample of respondents in the study was 78 people. From the results of research both variables can be known motivation is shown as a variable that has the highest influence on employee performance in RSUD. Sultan Fatah with more value of 0.511 to employee performance