ABSTRACT

This study aims to determine there is influence of liquidity and solvency ratio on profitability. This type of research is quantitative research that is data in the form of numbers. Population in this study are all food and beverage companies listed on the Indonesia stock exchange amounted to 14 companies. The sampel in this study amounted to 12 food and beverage companies listed on the Indonesian Stock Exchange. The technique of data analysis that is used is multiple linear regression by using program Eviews. From the results of tests conducted show that : 1) liquidity has a positive and significant impact on profitability, which is shown by probability > 0,05 is 0,9744. 2) Solvency has a positive and significant effect on profitability, which is shown by probability > 0,05 that is 0,5041. Where the R2 (R-Square) value is 1,36%.

<p><em>The composition of the board commissioners able to make an effective contribution to the outcome of the process of preparing qualified financial statements or possibly avoiding fraudulent financial statements. This study aims to empirically test the influence of the composition of independent board of commissioner on the performance, size of the board of commissioner to financial performance, board of commissioner education background on financial performance. The selected research object is a manufacturing company listed in Indonesia Stock Exchange period 2014- 2016. Sample selection using purposive sampling method. The method of analysis used in this study is compound linear regression. The results showed that the composition of the Board of Independent Commissioner had a positive and significant impact on the company's financial performance, the size of the board of commissioner had a negative and insignificant effect on the Company's Financial Performance and the education background of the board of commissioner had a negative but insignificant effect on the financial performance of the company</em></p><p> </p><p>Komposisi dewan komisaris dapat memberikan kontribusi yangefektif terhadap hasil dari proses penyusunan laporan keuangan yang berkualitas atau kemungkin terhindar dari kecurangan laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komposisi dewan komisaris independen terhadap kinerja, ukuran dewan komisaris terhadap kinerja keuangan, latar belakang pendidikan dewan komisaris terhadap kinerja keuangan. Objek penelitian yang dipilih adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014- 2016. Pemilihan sampel dilakukan dengan menggunakan metode <em>purposive sampling</em>. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komposisi dewan Komisaris Independen berpengaruhpositif dan signifikan terhadap kinerja keuangan perusahaan, ukuran dewan komisaris berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan perusahaan dan latar belakang pendidikan dewan komisaris berpengaruh negatif namun tidak signifikan terhadap kinerja keuangan perusahaan.<em></em></p>

This study aims to determine there is influence of liquidity and solvency ratio on profitability. This type of research is quantitative research that is data in the form of numbers. Population in this study are all food and beverage companies listed on the Indonesia stock exchange amounted to 14 companies. The sampel in this study amounted to 12 food and beverage companies listed on the Indonesian Stock Exchange. The technique of data analysis that is used is multiple linear regression by using program Eviews. From the results of tests conducted show that : 1) liquidity has a positive and significant impact on profitability, which is shown by probability &gt; 0,05 is 0,9744. 2) Solvency has a positive and significant effect on profitability, which is shown by probability &gt; 0,05 that is 0,5041. Where the R2 (R-Square) value is 1,36%.

<p><em>This study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior. Data were collected using survey methods to request responses to 342 non-employee private taxpayers enrolled in KPP Pratama Padang I West Sumatera on their perceptions regarding the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms of tax compliance behavior. This study uses multiple linear regression analysis which reveals that deterrence factor, procedural justice, distributive justice, retributive justice partially significant have a positive effect on tax compliance. While social norms found no effect on tax compliance. It is therefore recommended that tax authorities should strive to increase deterrence factors in the context of prevention, procedural justice perceptions, distributive justice and retributive justice in terms of tax sanctions and systems involved in the delivery of tax penalties.<strong></strong></em></p><p>Penelitian ini bertujuan untuk menganalisis pengaruh <em>deterrence factor</em>, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Data dikumpulkan menggunakan metode survei untuk meminta tanggapan kepada 342 Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar di KPP Pratama Padang I Sumatera Barat tentang persepsi terkait pengaruh <em>deterrence factor</em>, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Penelitian ini menggunakan analisis regresi linear berganda yangmengungkapkan bahwa <em>deterrence factor</em>, keadilan prosedural, keadilan distributif, keadilan retributif secara parsial signifikan berpengaruh positif terhadap kepatuhan pajak. Sedangkan norma sosial ditemukan tidak berpengaruh terhadap kepatuhan pajak. Oleh karena itu, disarankan agar otoritas pajak harus berjuang untuk meningkatkan <em>deterrence factor</em> dalam rangka pencegahan, persepsi keadilan prosedural, keadilan distributif dan keadilan retributif  dalam hal sanksi pajak dan sistem yang terlibat dalam penyampaian sanksi pajak.</p>