This research aims to find out the effect of working capital, liquidity, and sales growth on the profitability in Food and Beverages companies which were listed on Indonesia stock exchange. The research was quantitative, while, the population was Food and Beverages companies which were listed on Indonesia stock exchange 2019-2021, moreover, the sampling collection technique used purposive sampling. In line with, there were ten companies as sample. Furthermore, the data analysis technique used multiple linier regression with SPSS version 20, as the hypothesis testing instrument. The research result concluded the working capital had negative and insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,728. On the other hand, liquidity has positive and significant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,000. In addition, the sales growth had positive but insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,545.

Penelitian ini bertujuan untuk mengetahui Pengaruh Pemanfaatan Teknologi dan Komitmen Organisasi Terhadap Transparansi Pengelolaan Keuangan Daerah dengan Kualitas Laporan Keuangan Daerah Sebagai Variabel Intervening pada Pemerintah Provinsi Kepulauan Riau. Jenis penelitian dalah deskriptif kuantitatif, tipe data dan sumber data yang digunakan adalah data primer. Metode pengumpulan data dan pengolahan data dilakukan dengan observasi dan kuesioner di Pemerintah Provinsi Kepulauan Riau dengan Populasi dalam penelitian ini berjumlah 124 karyawan. Dalam penelitian ini penulis mendapatkan sample 103 karyawan yang bekerja di bagian keuangan. Hasil analisis menunjukkan bahwa koefisien efek langsung lebih besar dari pengaruh tidak langsung sebesar 0,385> 0,03, sehingga lebih efektif pengaruh langsung dari pada pengaruh tidak langsungnya. Maka Pemanfaatan Teknologi Informasi berpengaruh signifikan terhadap Transparansi Pengelolaan Keuangan Daerah tidak melalui Kualitas Laporan Keuangan. Atau dengan kata lain Kualitas Laporan Keuangan bukan variabel intervening antara Pemanfaatan Teknologi Informasi terhadap Transparansi Pengelolaan Keuangan Daerah atau bersifat pengaruh langsung. Sedangkan analisis lebih lanjut menunjukkan koefisien pengaruh tidak langsung lebih besar dari pengaruh langsung sebesar 0.043 < 0.067. Komitmen Organisasi berpengaruh signifikan terhadap Transparansi Pengelolaan Keuangan Daerah melalui Kualitas Laporan Keuangan. Atau dengan kata lain Kualitas Laporan Keuangan adalah variabel intervening antara Komitmen Organisasi terhadap Transparansi Pengelolaan Keuangan Daerah atau bersifat pengaruh tidak langsung.

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence.

In manufacturing companies have a very important role because they are the basic ingredients needed by people on daily basis. Therefore, we need to know the dividend policy that investors get, the invesment decisions that investors can take, and how much net profit the company earned during the pandemic. The sample in this study consisted of 23 manufacturing companies with an observation period from 2020-2021. Sample selection using purposive sampling method. The analytical method used in this research is descriptive statistical and multiple linear regression analysis method. The data used is secondary data. The tool used to test the classic and hypothesis testing using Eviews 12. The results of this study indicate that the dividend policy,investment decisions, and net profit partially has a positive and significant effect on stock prices. Simultaneously, dividend policy, invesment decisions, and net profit have an effect on stock prices.