Establishment of a company has a clear goal one of which is to maximize the firm value. There are many factors affecting firm value and this study intends to empirically learning the effect of internal ownership, audit quality, and debt policy to firm value. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange for period 2017-2019, amounting to 149 companies. The sample of the study was selected as many as 11 companies with purposive sampling technique. Data collection method of this research is documentation. Data were analyzed using statistical decriptive and multiple regression analysis. The result shows that there is no positive influence of internal ownership to firm value with p=0.552 (p>0.05), audit quality has significant effect to company value with p=0.035 (p<0.05), debt policy has no significant effect on the firm value with p=0.807 (p> 0.05). The next study must adding other variables that also could affect the firm value such as leverage, profitability, investment, institutional ownership and others

Performance determinants include; education, motivation and compensation. These factors are quite important that can improve performance. This study aims to explain whether there is an influence of education, motivation and compensation on employee performance. So that through the results of this study are expected to be a reference for leaders in managing the organization. In this study there are three independent variables namely education, motivation and compensation and one dependent variable is employee performance. At this time in the era of the industrial revolution 4.0, which was marked by; big data / giant data, internet of think, labor knowledge, and long life education. Since the beginning of the life of mankind until an infinite period, very much determined by the ability of mastery of science and technology. Science and technology can not be separated with the advancement of education levels. Education is the base of all changes both individually, groups and the State. Employee performance is largely determined by the education they have, the higher the education the higher the performance and vice versa. The population in this study were employees of BRI AHMAD YANI SEMARANG BRANCH of 60 people and all of them were sampled. The results of the analysis with SPSS 23 statistical tools obtained multiple linear regression equation Y = 0.505 X1 + 0.175 X2 + 0.408 X3. The results of multiple linear regression equations show that there is a positive and significant effect between education on employee performance at BRI AHMAD YANI SEMARANG BRANCH (t-test 6.314> t table 0.05), motivation on employee performance at BRI AHMAD YANI SEMARANG BRANCH (t-test 2.160> t table 0.05), and compensation for employee performance at BRI AHMAD YANI SEMARANG BRANCH (t-test 5.108> t table 0.05). While jointly (simultaneously) the effect of education, motivation and compensation influence and significant effect on employee performance at BRI AHMAD YANI SEMARANG BRANCH (f test = 44.692> f table = 0.05). The influence of both research variables is very strong with a correlation value of 69.0% for employee performance in BRI AHMAD YANI SEMARANG BRANCH is influenced by motivation education and compensation. The remaining 31.0% employee performance in BRI AHMAD YANI SEMARANG BRANCH is influenced by other variables that affect Employee performance.

Education, motivation and compensation are important things that can improve performance. This study aims to explain whether there is an influence of education, motivation and compensation on employee performance. So that through the results of this study it is expected to be a reference for leaders in managing the organization. In this study there are three independent variables namely education, motivation and compensation and one dependent variable is employee performance. At present it is in the era of industrial revolution 4.0, which is marked by; big data / giant data, internet of think, labor knowledge, and long life education. Since the beginning of the life of mankind to an infinite period, it is largely determined by the mastery of science and technology. Science and technology can not be separated from the progress of education level. Education is the base of all changes both individually, as well as countries. Employee performance is determined by the education that is owned, as high as education, the higher the performance and vice versa. The population in this study are BRI CAB employees, SEMARANG A-YANI, 60 people and all of them are sampled. The results of the analysis using SPSS 23 program statistical tools obtained multiple linear regression equation Y = 0.505 X1 + 0.175 X2 + 0.408 X3 The results of multiple linear regression equations show that there is a positive and significant influence between education on employee performance at BRI CAB. A YANI SEMARANG (t count test 6.314> t table 0.05), motivation towards employee performance at BRI CAB. A YANI SEMARANG (tcount 2,160> t table 0,05), and compensation for employee performance at BRI CAB. A YANI SEMARANG (t test 5.108> ttable 0.05). While together (simultaneously) the influence of education, motivation and compensation has an effect on and significant on the performance of employees at BRI CAB. A YANI SEMARANG (count = 44,692> ftabel = 0.05). The influence of the two research variables is very strong with a correlation value of 69.0% for employee performance at BRI CAB. A YANI SEMARANG is influenced by the motivation and compensation education of the remaining 31.0% of the employees' performance at BRI CAB. A YANI SEMARANG is influenced by other variables that affect employee performance.

Kajian ini dilatarbelakangi oleh adanya potensi wisata dan ekonomi kreatif yang beragam dan Kabupaten Kendal mendapatkan predikat sebagai Smart City, namun sayang pengelolaan yang dilakukan selama ini terkesan apa adanya tanpa konsep, arah, dan strategi yang jelas. Oleh karena itu penelitian ini bertujuan untuk mengkaji ekonomi kreatif di Kabupaten Kendal. Kajian ini merupakan kajian survei. Metode kajian dengan kombinasi kajian metode kuantitatif. Kajian ini melihat dan mengkaji tentang kajian tentang pembangunan ekonomi kreatif di Kabupaten Kendal. Pemilihan lokasi ini dilakukan secara sengaja (purposive) yaitu Kabupaten Kendal. Populasi dan sampel dalam kajian ini adalah pelaku UMKM sebanyak 4.957 UMKM yang terdaftar di Data UMKM Kabupaten Kendal tahun 2021 Teknik pengambilan sampel dengan total sampling. Sumber data yaitu sumber data primer dan sumber data sekunder. Metode pengumpulan data yang digunakan metode survey primer dan sekunder dan metode diskusi dan wawancara. Metode analisis data yaitu analisis data kuantitatif. Hasil kajian ekonomi kreatif di Kabupaten Kendal yaitu dari 17 sub sektor ekonomi kreatif, maka Kabupaten Kendal ada 4 yaitu kuliner, aplikasi, fashion, dan kriya, serta paling banyak sub sektor kuliner sebesar 71,43% dengan jenis kelamin pelaku ekonomi kreatif paling banyak perempuan sebesar 59,01%, dan kategori ekonomi kreatif paling banyak pelaku/perorangan sebesar 97,73%.

Timeliness of audit report adjustment is one of the auditor's professional criteria.  The longer the audit delay, the longer the auditor will complete his audit work.  The purpose of the effectiveness of this study is to determine the effect of company size, profitability and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period.  The sampling technique used purposive sampling method, as many as 9 companies for three years to 27 samples and using multiple linear regression data analysis method.  From this research, it can be concluded that hypothesis testing with T test results that firm size and audit opinion have no effect on audit delay, while profitability has an effect on audit delay. Many studies on audit delays in food and beverage companies have shown mixed results. For further researchers should also be able to develop a research model, the research period with the addition of other research variables.