ABSTRAKAnton Robiansyah, Dwi Novita, Furqonti Ranidiah; Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan kepemilikan institusional terhadap cost of debt. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2012-2015. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian empiris. Teknik pengambilan sampel yang digunakan adalah purposive sample dan terpilih 72 perusahaan unit analisis. Alat analisis data dalam pengujian ini menggunakan OLS (ordinary least square), dimana ingin melihat pengaruh kualitas audit dan kepemilikan institusional terhadap cost of debt. Berdasarkan hasil dari penelitian ini menunjukkan bahwa kualitas audit berpengaruh negatif terhadap cost of debt dengan tingkat signifikansi 0.014 yang berarti bahwa perusahaan yang memilih KAP BIG4 yang memiliki reputasi yang baik dan ini dipandang sebagai hal positif bagi pihak kreditur. Sedangkan kepemilikan institusional tidak berpengaruh terhadap cost of debt dengan tingkat signifikansi 0.847 menunjukkan bahwa ada atau tidaknya kepemilikan institusional perusahan -perusahaan di Indonesia tidak mempengaruhi hubungan kepemilikan intitusional dan biaya utang. ABSTRACT Anton Robiansyah, Dwi Novita, Furqonti Ranidiah;This study aims to analyze the effect of audit quality and institutional ownership on the cost of debt. The population in this study are all manufacturing companies listed on the Stock Exchange in 2011-2014. The type of research used in this study is empirical research. The sampling technique used was purposive sample and selected 72 unit analysis companies. The data analysis tool in this test uses OLS (ordinary least square), which wants to see the effect of audit quality and institutional ownership on the cost of debt. Based on the results of this study indicate that audit quality has a negative effect on the cost of debt with a significance level of 0.014 which means that the company that chooses the BIG4 KAP has a good reputation and this is seen as a positive thing for the creditor. Whereas institutional ownership does not affect the cost of debt with a significance level of 0.847 indicating that the presence or absence of institutional ownership of companies -companies in Indonesia does not affect the institutional ownership relationship and the cost of debt.

Study ini dilakukan berdasarkan adanya riset gap dan fenomena gap yang ada. Study ini bertujuan untuk menganalisis work family conflict dan turnover intention melalui mediasi komitmen organisasional karyawan wanita perbankan swasta syariah di Kota Bengkulu pada masa pandemic Covid-19. Study ini dilakukan pada lima bank swasta syariah di Kota Bengkulu, yaitu: Bank Mega Syariah, Bank Muamalat, Bank Danamon Syariah, Bank Sinarmas Syariah, Bank Pundi Syariah, dengan jumlah sampel 117 responden wanita. Data diolah dengan menggunakan alat analisis LISREL versi 8.70. Hasil penelitian menemukan bahwa work family conflict memiliki pengaruh positif signifikan terhadap turnover intention dengan nilai standardized 47%, work family conflict memiliki pengaruh negative signifikan terhadap komitmen organisasional dengan nilai standardized 49%, komitmen organisasional memiliki pengaruh negative signifikan terhadap turnover intention dengan nilai standardized 42%, dan komitmen organisasional mampu memediasi antara work family conflict terhadap turnover intention dengan nilai standardized 21% (positif).

Non Performing Financing (NPF) is a channeling of funds carried out by financial institutions such as Sharia Banks where in the implementation of financing payments by customers there are things such as non-current financing, financing where debtors do not meet the promised requirements, and the financing does not comply installment schedule. This study aims to determine the effect of internal and external factors on Non-Performing Financing (NPF). Internal factors include Allowance for Impairment Losses (CKPN) and Operating Expenses for Operating Income (BOPO); Macroeconomic factors include Gross Domestic Product and Inflation. Data collection techniques in this study are documentation in the form of quarterly financial statements of Islamic banks and statistical data for the 2015-2019 period. Data analysis techniques used are descriptive analysis test, classic assumption test, multiple regression test, and hypothesis testing. The results of the study show that: (1) Allowance for Impairment Losses (X1) affects the Non Performing Financing (NPF) with a sig value of 0,000 (0,000 <0.05). Operating Expenses Against Operating Income (X2) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.763 (0.763 > 0.05). Gross Domestic Product (X3) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.554 (0.554> 0.05). Inflation (X4) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.001 (0.001< 0.005).

Kasus COVID-19 pertama kali di Indonesia diumumkan pada 2 Maret 2020. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan yang signifikan dari harga saham dan volume transaksi saham karena adanya pandemi COVID-19 (Studi Kasus Pada Perusahaan Sub Sektor Perkebunan di Bursa Efek Indonesia). Data penelitian ini diambil selama 6 bulan sebelum dan 6 bulan sesudah diumumkannya kasus pertama COVID-19 di Indonesia. Data diolah dengan Uji Wilcoxon Sign Rank Test, dengan menggunakan SPSS versi 21. Dari hasil pengolah data, menunjukkan terjadi perbedaan signifikan pada harga saham sebelum dan sesudah diumumkannya kasus pertama COVID-19 di Indonesia. Hal ini ditunjukkan dengan nilai signifikasi 0.000 < 0,05. Dimana harga saham mengalami penurunan dibandingkan sebelum adanya kasus COVID-19. Sedangkan untuk volume transaksi saham juga menunjukkan perbedaan yang signifikan. Dimana nilai signifikasinnya 0,091 < 0,05. Volume transaksi saham sesudah pengumuman kasus COVID-19 menunjukkan nilai yang meningkat.

The purpose of this study was to determine the effect of job satisfaction and organizational commitment on employee performance at Wahana Surya Bengkulu.The object of this research was Wahana Surya Bengkulu with the selection of samples in this study conducted by using total sampling. The number of respondents in this study were 65 respondents. The data collection method uses questionnaire.The results of the study show that The first, there is a positive effect of job satisfaction toward the employees’ performance of  Wahana Surya Bengkulu, if the ability is getting better or improved, there is a positive influence of work organization commitment toward the employees; performance of Wahana Surya Bengkulu, if the work discipline of employees increases, it will affect the performance of employees of Wahana Surya Bengkulu,  if employee work motivation increases, of course employee performance will also increase in line with increasing employee motivation, there are effects of job satisfaction, organizational commitment on the performance of employees of Wahana Surya Bengkulu employees, where job satisfaction and organizational commitment affect performance by 61.4%Keywords: Job Satisfaction, Organizational Commitment,  Performance