This study aims to find empirical evidence regarding the factors that affect the quality of information systems and the quality of supply chain management as seen from the environmental uncertainty of the organizational structure and the distribution network competence in manufacturing companies in Medan, Indonesia. The research method used is quantitative and verification that aims to determine the relationship between variables through a hypothesis testing. The data used are primary data using a questionnaire aimed at functional managers of marketing managers and production managers with a Likert scale. The study uses a sampling technique through a census of the entire population as a unit of analysis as many as 206 managers spread across 103 manufacturing companies in the city of Medan. Data analysis was performed through multiple linear regression analysis. The results showed that environmental uncertainty, organizational structure, and distribution network competence partially and simultaneously affected the quality of supply chain management information systems in manufacturing companies.

ABSTRACT

The purpose of this study was to examine the Total Asset Turnover and Debt to Equity Ratio to Profitability in Manufacturing Companies Listed on the Stock Exchange in the Mining Sector. The population used for this study were all manufacturing companies in the mining sector. The sample used was 42 observations. Hypothesis Test Results Total Asset Turnover (TATO) on Return On Equity (ROE) t-count value 0.246 < 1.68 (t-count) and sig 0.621 > 0.05, then the first hypothesis is rejected and H0 is accepted, it can be concluded that Total Asset Turnover (TATO) has no effect on Return On Equity (ROE) and the hypothesis which states that Total Asset Turnover (TATO) has a positive and significant effect on Return On Equity (ROE) is rejected. Hypothesis Test Results Debt to Equity Ratio (DER) to Return On Equity (ROE). The results of the research above are the t-count value of 3.288 > 1.68 (t-table) and sig 0.002 < 0.05, the second hypothesis is accepted and H0 is rejected, it can be concluded that the Debt to Equity Ratio (DER) has an effect on Return On Equity ( ROE) and the hypothesis which states that the Debt to Equity Ratio (DER) has an effect on Return On Equity (ROE) is accepted

This researh aims to determine the effect of ROE, NPM, entity size on stock returns using dividend policy as a moderator. The type of this research is associative. The population were 179 manufacturing entities listed on the IDX for the period 2015 to 2019. The samples were 36 entities for 5 years of observation with a total of 180 data. Purposive sampling is a method in selecting samples. Data was collected by the documentation method. The researh data is sourced from the annual report of manufacturing entities listed on the IDX for period 2015 to 2019. Multiple linear regression testing and moderated regression analysis ( MRA) are the methods of analyzing data. Data was processed using the SPSS variant 22 aplication program. The results of data testing are ROE, NPM, entity size does not have significant effect on stock returns. Dividen policy was not able to moderate the relationship between ROE, NPM, entity size on stock returns in manufacturing entities listed on the IDX for the period 2015 to 2019.Penelitian ini bertujuan untuk mengetahui pengaruh ROE, NPM, ukuran entitas terhadap return saham menggunakan kebijakan dividen sebagai pemoderasi. Jenis penelitian ini adalah asosiatif. Populasi sebanyak 179 entitas manufaktur terdaftar di BEI periode 2015 hingga 2019. Sampel berjumlah 36 entitas selama 5 tahun pengamatan dengan jumlah data 180 data. Purposive sampling menjadi metode dalam pemilihan sampel. Data dikumpulkan dengan metode dokumentasi. Data penelitian bersumber dari annual report entitas manufaktur listing di BEI periode 2015 hingga 2019. Pengujian regresi linear berganda dan moderated regression analysis (MRA) menjadi metode dalam menganalisis data. Pengolahan data diproses menggunakan program aplikasi SPSS varian 22. Hasil pengujian data yaitu ROE, NPM, ukuran entitas tidak mempunyai pengaruh signifikan terhadap return saham. Kebijakan dividen tidak mampu memoderasi hubungan antara ROE, NPM, ukuran entitas terhadap return saham pada entitas manufaktur terdaftar di BEI periode 2015 hingga 2019.

prediktor kepatuhan pajak sampai saat ini menarik perhatian para penelitidi setiap negara. Namun penelitian di Kota Medan menguatkan prediksi tingkatkepatuhan pajak masih rendah. Meskipun tingkat pertumbuhan Usaha Mikro Kecil Menengah (UMKM) di Kota Medan semakin meningkat dari tahun ketahun, namunpertumbuhan tersebut tidak menunjukkan kenaikan tingkat kepatuhan pajak di KotaMedan. Tujuan dari penelitian ini adalah untuk memprediksi variabel moral wajibpajak, sikap wajib pajak, norma subjektif pada kepatuhan pajak melalui pemahamanakuntansi. Responden yang digunakan dalam penelitian ini adalah UMKM di KotaMedan. Penelitian survei menjadi desain penelitian ini dengan menggunakankuesioner sebagai instrumen. Dua ratus UMKM berpartisipasi dalam penelitian ini.Data dianalisis menggunakan Partial Least Square (PLS) dengan menggunakanSmartPLS. Hasil penelitian menemukan bahwa terdapat pengaruh postif tetapi tidaksignifikan pada Moral, Sikap, Norma Subjektif terhadap Kepatuhan Pajak. TerdapatPengaruh postif dan signifikan pada Moral terhadap Pemahaman Akuntansi.Terdapat pengaruh negatif dan tidak signifikan pada Sikap terhadap PemahamanAkuntansi. Terdapat pengaruh positif dan tidak signifikan pada Norma Subjektifterhadap Pemahaman Akuntansi. Pengaruh total effect dan indirect effect diketahuibahwa secara statistik berpengaruh positif dan signifikan Moral Wajib Pajak danNorma Subjektif terhadap Kepatuhan Pajak melalui Pemahamahan Akuntansi.Pengaruh total effect dan indirect effect diketahui bahwa secara statistik berpengaruhnegatif dan signifikan Sikap Wajib Pajak terhadap Kepatuhan Pajak melaluiPemahaman Akuntansi.