<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 the effect of product quality and promotion of physician decisions in prescribing in Padang. The research method used is quantitative research method with descriptive research type. Prescribing decisions (Y) is a dependent variable, while the product strategy (X 1 ) and promotions (X 2 ) is an independent variable. The population in this study was the Specialist Pediatric Doctor in Padang whose data were taken from the IDAI Secretariat (Indonesian Pediatric Association). The sample in this study are all Doctors with Pediatric Specialties located in Padang, n September until December 2017 that is as many as 22 people. Technique of sampling using technique is total sampling, namely the technique of determining the sample by taking all members of the population as respondents or samples. Data analysis technique used is multiple linear regression analysis. From the results of research seen that variable product strategy (X 1 ) have a significant effect on prescribing decisions (Y) equal to 76,5% and promotion variables (X 2 ) have a significant effect on prescribing decisions (Y) equal to 76,8%, meaning that product quality and promotion are equally significant to prescribing decisions. In t test it appears that if product quality is improved 1% or one unit, then it can improve the prescribing decision of the Doctor 8,00%, while promotions are upgraded 1% or one unit, then it can improve the prescribing decision of the Doctor 4,05%. In the coefficient of determination analysis shows that the magnitude of product quality relationship and promotion of the doctor's decision in prescribing is 98,3% and the rest is influenced by other variables not proposed in this study.

This study aims to determine the factors of customer loyalty, the population used in this study is customers who come to Bank Nagari, the Main Branch of the City of Padang. The sample of this study is 100 respondents and the technique used is the Slovin formula which has fulfilled the requirements that are feasible to be used as samples. Data analysis techniques used multiple linear regression analysis. The results of the study show that the variable (Y) Marketing Communication (X1), Customer Relationship variable (X2) simultaneously (together) affects the Customer Loyalty of the Main Branch of Bank Nagari in Padang and the indicators in this study are valid. Based on the results of the study obtained a figure of 19.1% that affects Customer Loyalty to Bank Nagari Padang Main Branch can be explained by tourist attraction objects, location and facilities. While the remaining 80.9% is influenced by other factors not tested in this study.

The soundness of a bank can be seen with several indicators. Some of the indicators are the main indicators on which the valuation is based. Financial statement analysis can help users of financial statements in assessing the financial condition of the bank. In assessing the bank's financial condition, some ratios are Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Operating Income Operating Cost (BOPO) and Loan to Deposit Ratio (LDR) as independent variable. The purpose of this study to see and test how the influence of these ratios on bank profitability as a dependent variable. The research was conducted at a banking company listed on the Indonesia Stock Exchange. The samples of this research are 20 banks listed on Indonesia Stock Exchange in 2012 -2016. Test data in this research using E-Views 6 statistical application, the result of this research shows that CAR has negative and significant effect on profitability, NPL has negative and insignificant on profitability, NIM positively and significantly affect profitability, BOPO has a negative and significant effect on profitability and LDR have negative and insignificant effect on profitability.

The purpose of this research is to know the effect of Corporate governance (managerial ownership, institutional ownership, audit quality, independent commissioner) to Earnings Management at PT. BRI, Bank BNI, Bank Mandiri, Bank Danamon, Bank BCA, Bank Bukopin Tbk. The test conducted in this study are assumption test, multiple linear analysis, hypothesis test and coefficient of determination test.Based on partial hypothesis test (t test) managerial ownership, institutional ownership, have positive and significant effect to earnings management. audit quality has a negative and significant effect on earnings management. while independent commissioners have no effect on earnings management. Based on hypothetical test simultaneously (f test) Managerial Ownership, Institutional Ownership, Audit Quality, Independent Commissioner have significant influence to earnings management.