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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Wenny Wenny
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage, Likuiditas, Kualitas Audit Dan Agresivitas Pajak Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2018 – 2021 Marcces Christine Harapan; Wenny Wenny; Deasy Arisandy Aruan; Nurganda Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10726

Abstract

This research was formulated whether or not there are influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. The purpose of the research was to figure out the are influence of probability , leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. This type of research used a quantitative descriptive type. The variables of this research were probability, leverage, liquidity, audit quality, tax aggressiveness and earnings management. The data collection technique used was the documentation method. The documentationmethod was used as the basis for analyzing the data. The documentation was in the form of financial report. The analysis technique used in this research was multiple linear regression analysis. The results of the test for coefficient of determintation obtained an R square result of 0,006 or 6%, which means that the influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management wasn’t too large. The results showed that probability, liquidity, audit quality and tax aggressiveness had no effect on earnings management, while leverage had an effect on earnings management.
Exploring the Impact of Mandarin Language Proficiency, Networking, and Popularity on Career Support in Medan, Indonesia Rizky Lubis; Clairine Jessica; Elly Romy; Kiki Goslim; Wenny Wenny; Cynthia Hualangi
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 2 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/3gr1r598

Abstract

This study examines the influence of Mandarin language competency, networking, and popularity on career support in Medan City. A quantitative methodology was utilized to collect data via questionnaires distributed to 30 participants, which were subsequently evaluated using validity and reliability assessments, descriptive statistics, and linear regression. The results demonstrate that skills in Mandarin and networking do not substantially impact career support; instead, popularity exerts a considerable influence. When evaluated collectively, the three variables substantially influence career support. The results indicate that while Mandarin language proficiency and networking do not substantially aid job advancement, popularity is vital. The comprehensive analysis highlights the significance of Mandarin language proficiency, relationship cultivation, and popularity in enhancing career prospects in Medan.
The Influence of Advertising Effectiveness on Consumer Purchase Decisions in Wardah Medan Instagram social media Cosmetic Advertising Sylvani Dewi; Felicia Winata; Elly Romy; Kiki Goslim; Wenny Wenny
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/vg5dan23

Abstract

This study aims to identify the effectiveness of wardah advertisements through Instagram social media on active @wardahbeauty followers on Instagram. Consumers who use social media Instagram @wardah beauty are active with a total of 92 followers. The data analysis technique used in this study is a validity test, reliability using SPP version 20.0 Based on the results of the study, the validity and reliability test of the questionnaire for each statement item was declared valid and the results obtained were that the independent variable, namely advertising effectiveness (X) had a positive and significant influence on the dependent variable, namely purchase decision (Y), this is indicated by the tcount value = 5.603 and ttable = 2.01537 then tcount > ttable, so Ho is rejected and Ha is accepted. Based on simple linear regression calculations, the regression equation Y = 25.982 + 0.531X + e means that every time there is an increase in the purchasing decision variable by 0.531, it will affect the effectiveness of advertising. The coefficient of determination (R2) is 0.416 (41.6%). So it can be said that 41.6% of the dependent variable, namely advertising effectiveness in this study, can explain purchasing decisions while the remaining 58.4% is influenced by other variables outside the variables studied.
Co-Authors Clairine Jessica Cynthia Hualangi Deasy Arisandy Aruan Elly Romy Felicia Winata Kiki Goslim Marcces Christine Harapan Nurganda Siregar Rizky Lubis Sylvani Dewi