The purpose of this research is to analyse the Effect of Technology as moderator variable Throught the relationship of Internal Networking (production and distribution) with SME’s business performance. This study have been done in Covid-19 Pendemy at Medan City. The unit of analysis of this research is Small Medium Industry (IKM) company, where those company located in one area (cluster Small Medium Industry ). The population of this research are 103 IKM and the sample are 103 IKM (census).Data collection was used questionnaire, where the respondent are the owner of the IKM company. The questionnaire response was high where 3 owner rejected to made responsed (rejeccted), thus this research have 100 questionnaires reponses. The analysis method was using Hierarchi Regression and process analysis was used SPPS. The results of the research showed that the production and distribution have positive and significant effect with IKM performance. The effect of technology as moderator effect was found that negative and significant influence the relationship production and distribution with IKM performance. Thus, the effect of technology as moderator variable in pendemic Covid-19 was not dominant, because of the IKM compay faced decreased demand and indeed influence of Sales Margin.
This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Medan City, which were registered in the IAI Directory of the Public Accountants Compartment in 2018-2019, totaling 168 auditors. Sampling is done using probability techniques that provide equal opportunities for each member of the population to be elected. Because the number of the study population is small, all populations are sampled (census). The data used in this study are primary and secondary data. Primary data used in this study were obtained by distributing questionnaires to internal auditors who work at the Public Accounting Firm (KAP) in Medan City. The results showed that there was a significant effect of accountability on audit quality. There is a significant effect of competence on audit quality. There is a significant effect of independence on audit quality. There is a significant effect of professional ethics on audit quality. And the professional ethics moderation model is able to strengthen the influence of competence on audit quality.
This research was conducted with the aim of viewing, testing, and analyzing tax planning and financial performance on firm value in manufacturing companies. Tax planning in this study was measured using the Effective Tax Rate (ETR), financial performance was measured using ROA, The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which were selected using a saturated sampling technique. This research approach uses associative research Based on results testing by partial ( t test ), the effect of planning tax to measured company value with the Effective Tax Rate (ETR), can, can concluded Planning Tax take effect positive and significant to Company Value. Based on results testing by partial ( t test ), the effect of performance finance to measured company value with Return On Assets (ROA), can is known that based on from results calculation value Sig. for the effect of X2 on Y is of 0.000 < 0.05 and value of t count 12,124 > t table 2,011, Based on results testing by simultaneous ( F test ) can is known that score significance for the effect of X1 and X2 simultaneous against Y is of 0.000 < 0.05 and F arithmetic value 73,641 > F table 3,19, so could concluded that H3 is accepted which means there is influence Among planning tax and performance finance to score company on company manufactures listed on the Indonesia Stock Exchange. Based on from results testing, can seen that R Square value is 0.758, which means 75.8 %.
This study deals to reveal whether net working as measured by cash turnover, accounts receivable turnover, inventory turnover has an effect on Return on Assets (ROA) at PT Perkebunan Nusantara III (Persero) Medan on period 2015-2019. This study used an associative approach and quantitative research then it used Kendall Tau correlation test as data analysis technique. The results showed that cash turnover has an effect on ROA, accounts receivable turnover has an effect on ROA, inventory turnover has no effect on ROA, while simultaneously cash turnover, receivable turnover, inventory turnover influenced ROA at PT Perkebunan Nusantara III (Persero) Medan on period 2015-2019.
Hasil pengujian secara statistik menemukan bahwa profitabilitas yang diproksikan dengan return on asset (ROA) tidak memiliki pengaruh terhadap struktur modal yang diukur dengan menggunakan debt to equitiy (DER) pada industri farmasi yang terdaftar di Bursa Efek Indonesia, demikian pula dengan pengujian terhadap upaya yang dilakukan untuk mengurangi pajak penghasilan dalam penelitian ini menggunakan non debt tax shied (NDTS) tidak berhasil mempengaruhi struktur modal. Secara simultan, ROA dan non debt tax shield berpengaruh signifikan terhadap struktur modal. Kemampuan ROA dan nondebt tax shield untuk menjelaskan DER adalah sebesar 13,7% dan 86,3% dipengaruhi faktor lain seperti pertumbuhan penjualan atau pertumbuhan aset, likuiditas, rasio aktivitas dan lainlain Kata kunci: pajak penghasilan, debt to equity ratio, return on asset.
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