The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable

This study aims to determine the effect of Audit Tenure, Audit Committee and Auditor Reputation on Audit Quality with Profitability as a Moderation variable. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. In determining the sample using purposive sampling method.The data used are secondary data and the method of analysis used is logistic regression analysis.The results showed that partially Audit Rotation has a positive and significant effect on Audit Quality with a significant value of 0,012. Partially the Audit Tenure has a positive and insignificant effect on Audit Quality with a significant value of 0,346. Partially Auditor Reputation has a positive and significant effect on Audit Quality with a significant value of 0,028. Partially Audit Rotation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,655. Partially the Audit Tenure has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,720. Partially, Auditor Reputation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a significant value of 0,000. Simultaneously the Audit Tenure, Audit Committee and Auditor Reputation have a positive and significant effect on Audit Quality with profitability as a moderating variable with a significant value of 0,003.

Ergonomic culture level in managers and supervisors in manufacturing centers

The purpose of the following project is to measure the level of ergonomic culture of a manufacturing company that is dedicated to the development of cables, fiber optics, cabling systems and related services for the automotive sector and cable systems; To carry out this study, the ergonomic culture questionnaire in work centers (CCE-T) was used as a tool and it was applied to a sample of 26 people between supervisors and managers. This questionnaire made it possible to measure the level of development of ergonomic culture in work centers from the perspective of supervisors and senior management (managers) and to know their perception of the development and application of ergonomics in their company. Therefore,

TRADE OF RETURN PACKAGING IN THE PROCESS OF DELIVERY OF RAW MATERIALS ON THE EXAMPLE OF KICO-POLSKA SP. Z O.O.

An effective enterprise means correctly implemented processes. Today, logistics plays an important role in the company, and it influences the processes carried out in production companies, ensuring the implementation of its most important function - production. The article analyses the processes of trading in returnable packaging. The optimisation of these activities was carried out on the basis of a program for simulating logistics processes. The main purpose of the article is to identify the impact of the processes of material delivery and packaging turnover on the functioning of a production company. The article is based on a case study of a manufacturing company. In the discussed case, the FlexSim program was used to simulate logistic processes. The situation presented in the article allows to shorten the time and reduce costs that were necessary for the accepted materials to be made available for processing by introducing returnable packaging, adapted to be transferred directly to production. Suppliers providing them with materials will allow you to bypass the unnecessary process. Such activities also result in the circulation of returnable packaging.

Effect of Debt to Equity Ratio and Firm Size of Return on Assets on Manufacturing Company in Indonesia Stock Exchange

This study aims to analyze the e§ect of Debt to Equity Ratio (DER) and Firm Size on ProÖtability proxy with Return on Asset (ROA) in Manufacturing company on the Indonesian Stock Exchange 2017-2019. The sample population in this study contains Manufacturing companies listed on the Indonesia Stock Exchange The number of companies used in this study were 127 company samples. The research data is quantitative data obtained from the quarterly Önancial report of Manufacture Companies. Data analysis using simple linear analysis with 5% signiÖcance level which aims to obtain how the overall ináuence of the relationship between Debt to Equity Ratio (DER), Firm Size variable and Return on Asset (ROA). The results showed that the variable Debt to Equity Ratio (DER) has a negative and signiÖcant e§ect on Return on Asset (ROA) with a value t greater than 0.005 and Firm Size has a negative and signiÖcant e§ect on Return on Asset (ROA) with a value t greater than 0.005. High DER ratio can give a picture of the negative e§ect on proÖtability and High Firm Size ratio can give a picture of the negative e§ect on proÖtability of Manufacture Company.