No abstract

Laporan keuangan yaitu sistem akuntasi final untuk mengetahui laporan keuangan yang bersifat penting bagi suatu perusahaan untuk dikomunikasikan kepada pihak-pihak terkait yang terdapat di perusahaan tersebut. Penelitian ini bertujuan untuk menguji pengaruh laba bersih dan arus kas operasi secara parsial dan simultan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Metode dalam penelitian ini populasi data laba bersih, data arus kas operasi dan data dividen pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Sumber data yang digunakan dalam penelitian ini yaitu data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data penelitian ini menggunakan metode analisis regresi linier berganda dengan software SPSS versi 20. Variabel Laba bersih (X1)

This study uses quantitative research methods. It aims to examine certain populations or samples, data collection using research instruments, quantitative/statistical data analysis, with the aim of testing predetermined hypotheses. Data collection in this study was carried out by distributing questionnaires to respondents. The results in this study Work Motivation has a positive and significant effect to Work Ethic. Work productivity has a significant effect to Work Ethic. Work Discipline has a significant effect to Work Ethic. Work motivation has a significant effect on Employee Performance. Work Productivity significant effect on Employee Performance. Work Discipline has a significant effect on Employee Performance. Work Ethic has a significant effect on Employee Performance. Work Ethic is an intervening variable that mediates the effect of Work Motivation on Employee Performance. Work Ethic does not an intervening variable that mediates the effect of Work Productivity on Employee Performance. Work Ethic is an intervening variable that mediates the effect of Work Discipline on Employee Performance. Employees are expected to appreciate what is called an opportunity. Because one of the efforts to increase employee performance, namely when a supervisor provides an opportunity for employees to improve employee performance, that is why work motivation, work productivity and work discipline are very important.

This study aims to examine the effect of tax audits. Tax penalties and tax auditis. Tax pinalties and tax rate towards compliance with the payment of individual taxpayer obligations at KPP Pratama Medan Petisah. The independent variableused in this study is an ascending examinations tax sanctions and taxpayer uses primary data, namely data sourced form questionaires. The sample used this study is a registered taspayer at KPP Pratama Medan Petisah. The sampling technique in this study is the solvin that is with a total of 100 rspondens who are required test the hypothesis using multiple linear regression method which is processed using the SPSS program. Repeat results has proven that the examination goes up. Tax sanctions and tax rates have a positive effect on taxpayer compliance at KPP Pratama Medan Petisah.