The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.

Penelitian ini bertujuan untuk menganalisis pengaruh dari inventory turnover, current ratio, debt to equity ratio, total assets turnover, dan working capital turnover terhadap return on equity pada perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode pendekatan kuantitatif. Populasi dalam penelitian ini adalah semua perusahaan aneka industri yang terdaftar dalam Bursa Efek Indonesia periode tahun 2014-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan 64 perusahaan sebagai sampel. Penelitian ini menggunakan data sekunder yang diambil dari Bursa Efek Indonesia. Penelitian ini dianalisis dengan menggunakan analisis linear regresi berganda. Koefisien determinasi dari return on equity sebesar 42,8% yang dipengaruhi oleh inventory turnover, current ratio, debt to equity ratio, total assets turnover, dan working capital turnover. Hasil penelitian menunjukkan bahwa inventory turnover, current ratio, debt to equity ratio, total assets turnover, dan working capital turnover secara simultan berpengaruh terhadap return on equity. Secara parsial, inventory turnover, current ratio, dan working capital turnover tidak berpengaruh terhadap return on equity, debt to equity ratio berpengaruh negatif dan signifikan terhadap return on equity, dan total assets turnover berpengaruh secara positif dan signifikan terhadap return on equity.

In the all-digital era, it is very easy for people to participate in transactions in the capital market. Many people judge a company based on the high / low value of a company's shares. This research has a purpose as to examine the impact of profitability, dividend payout ratio, capital structure, & cash holding on the increase/decrease in company value. In this research that we made, we agreed to use quantitative research methods, the method is to collect numerical data (quantitative) and analyzed statistically, in this case we use the SPSS application. The data we use in this research is secondary data which is obtained through the Indonesia Stock Exchange (IDX) website or www.idx.co.id. The total cooperate that we researched are 12 consumer sector manufacturing companies. The period/year of the financial statements studied is 2017-2020 (4 years) as the total data is 48 data. The results of the research show that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has a significant impact on the value of Y (Company Value). Meanwhile, simultaneously, it shows that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has an insignificant positive/negative impact on Y (Company Value).   Keywords : Profitability, Dividend payout ratio, Capital structure, Cash holding

Penelitian ini bertujuan untuk mendeskripsikan apakah semua laporan harus di adakan gelar perkara, mekanisme dalam pelaksanaan gelar perkara di Kepolisian Daerah Sumatra Utara, serta pihak yang menjadi peserta dalam pelaksanaan gelar perkara. Untuk mencapai tujuan tersebut, penelitian ini menggunakan pendekatan yuridis- normatif yang dilaksanakan dengan berdasar pada tinjauan bahan pustaka atau data sekunder. Adapun jenis penelitian ini adalah deskriptif analisis, dengan jenis data yang terdiri dari 2 (dua), yakni data primer dan data sekunder. Sedangkan teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis data kualitatif. Hasil penelitian menunjukkan bahwa mekanisme gelar perkara di kepolisian daerah sumatera utara berdasarkan Perkaba no 4 tahun 2014  memiliki tujuan untuk mengetahui status perkara, mengevaluasi dan memecahkan masalah, memastikan bahwa unsur yang dipersangkakan sudah dipenuhi, guna menemukan bukti untuk mengungkap peristiwa pidana dan demi  keadilan masyarakat. Kemudian pelaksanaan gelar perkara dalam proses penyidikan sangat bermanfaat bagi penyidik dalam menentukan arah penyidikan, mengurangi kesalahan dalam proses penyidikan sehingga proses penyidikan dapat berjalan sesuai ketentuan aturan yang berlaku dan gelar perkara sebagai sarana kontrol pengawasan terhadap atasan penyidik kepada penyidik agar tercapai keadilan, kemanfaatan hukum dan kepastian hukum serta sebagi wadah korban/pelapor dalam menyampaikan komplain hukum dalam pelaksanaan penyidikan. Serta perangkat-perangkat kepolisian turut andil dalam penyelesaian gelar perkara di kepolisian daerah Sumatera Utara selain itu pula pengacara dan korban juga dihadirkan dalam penyelesaian kasus pada gelar perkara. This study aims to describe whether all reports must have a case title, the mechanism for carrying out a case title at the North Sumatra Regional Police, as well as the parties who are participants in the implementation of a case title. To achieve this goal, this research uses a juridical-normative approach which is carried out based on a review of library materials or secondary data. The type of this research is descriptive analysis, with the type of data consisting of 2 (two), namely primary data and secondary data. While the data analysis technique used in this study is a qualitative data analysis technique. The results show that the mechanism for holding cases in the North Sumatran regional police based on Perkaba No. 4 of 2014 has the aim of knowing the status of the case, evaluating and solving problems, ensuring that the alleged elements have been met, in order to find evidence to uncover criminal events and for the sake of public justice. Then the implementation of the case title in the investigation process is very useful for investigators in determining the direction of the investigation, reducing errors in the investigation process so that the investigation process can run according to the provisions of applicable rules and the case title as a means of controlling the supervisor of the investigator to the investigator in order to achieve justice, legal benefits and legal certainty as well as a forum for victims/reporters in submitting legal complaints in the conduct of investigations. As well as the police apparatus took part in the completion of the case title in the North Sumatra regional police besides that lawyers and victims were also presented in the settlement of cases in the case title..

This research has a purpose of knowing the effect of Interest Rate, Exchange Rate, Inflation, and Return OnAsset. Against the Share Price on Banking Sub-Sector in Indonesia Stock Exchange period 2016-2019. The Data used is source by financial data in Indonesia Stock Exchange through www.idx.co.id, and has been selected based on predetermined criteria. Population used in this research is bank companies which is 46 companies. We used purposive sample, so the sample was 15 companies. With this research, it is hoped that it can become a science to help the next researcher and also college student or general public who need information. In this research, we know that Return On Asset is partially influential and significant with share price. Interest rate, exchange rate, inflation partially has no effect and not significant with share price on Banking Sub-Sector. But all the variables effect simultaneously. Selection of sector in this research is because Indonesia has been more advanced era of globalization, of course there will be many foreigners nor a local who will need various kinds of basic needs, so many companies built because of that basis. That’s why we intend to research this topic.