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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Quantitative Economics Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Samudra Ekonomi dan Bisnis Jurnal Abdi Ilmu Jurnal Mantik JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Darma Agung JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Ekonomi Journal of Research in Social Science and Humanities International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Journal Liaison Academia and Society Jurnal Penelitian Ekonomi Manajemen dan Bisnis Trending: Jurnal Manajemen dan Ekonomi Journal of Management, Economic, and Accounting Indonesian Journal of Entrepreneurship & Startups Mount Hope Global Economic Journal Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI RECORD Journal of Loyality and Community Development Mesada: Journal of Innovative Research International Journal of Accounting, Management, and Economics Research : Ijamer Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Dwita Sakuntala
Universitas Pembangunan Panca Budi
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Journal : mount hope global economic journal

 1 
THE INFLUENCE OF DEFERRED TAX BURDEN, LEVERAGE, AND TAX PLANNING ON EARNINGS MANAGEMENT IN CONSUMER GOODS SECTOR COMPANIES FOR THE PERIOD 2018-2022 Merry; Cheong Shiau Wie; Dwita Sakuntala; Tina Novianti Sitanggang
Mount Hope Economic Global Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i3.524

Abstract

The purpose of this research is to examine the impact of deferred tax burden, leverage, and tax planning on earnings management in consumer goods sector companies during the period of 2018-2022. The research population consists of 50 consumer goods sector companies listed on the Indonesia Stock Exchange, with a sample size of 19 companies obtained over a five-year period. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the F-test indicate that deferred tax burden, leverage, and tax planning simultaneously influence earnings management. Partially, only two variables have an effect: the deferred tax burden has a positive and significant effect on earnings management, and tax planning has a negative and significant effect on earnings management. The Adjusted R² value of 0.102 indicates that only 10.2% of the variation in earnings management can be explained by deferred tax burden, leverage, and tax planning, while the remaining 89.9% is explained by other variables not examined in this study.
PENGARUH PENGGUNAAN APLIKASI KEUANGAN PAPARAN MEDIA SOSIAL DAN KEBIASAAN BELANJA TERHADAP PENGELOLAAN KEUANGAN MAHASISWA Ertines Karmenisa Lubis; Puput Deminar Br Rajagukguk; Sheila Mangunsong; Siti Dini; Dwita Sakuntala
Mount Hope Economic Global Journal Vol. 4 No. 1 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v4i1.1092

Abstract

This study aims to analyze the influence of financial application usage, social media exposure, and shopping habits on students' financial management. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data were collected through questionnaires from 150 student respondents. The results of the instrument test showed that all statement items were valid and reliable. The clinical assumption test showed that the data were normally distributed and there was no multicollinearity and heteroscedasticity. The results of the regression analysis showed that the use of financial applications had a positive and significant effect on students' financial management. Conversely, social media exposure and spending habits had a significant negative impact on students' financial management. Simultaneous test results showed that all three independent variables significantly influenced students' financial management. The coefficient of determination (CoE) of 0.746 indicates that 74.6% of the variation in students' financial management can be explained by the use of financial applications, social media exposure, and spending habits, while the remaining influence was attributed to other factors outside the study. The research findings indicate that utilizing financial technology helps students manage their finances more effectively, while high social media exposure and spending habits tend to decrease students' financial management skills.
Co-Authors Addnan Nur Nasution Ade Alison Adela Nursafira Adinda Arafah Afiq Yasfa Assaumi Ritonga Afriza Ulfa Ritonga Alfarizi Alifah Humairah Amin Hou Andreas Fourtunando Simanjuntak Andria Zulfa Annisa Syafriani Aqil Muhammad Hsb Arsyaf Tampubolon Aryani, Yuli Aurelia, Gabrella Bagus Hermansyah Barus , Muhammad Arif Bernice Erin Buulolo, Elisabet Mariani Catherine Michelle Samsul Chani Dinayu Cheong Shiau Wie Christin Kacaribu Christina Simanjuntak Christine Junita Daryan Muhsin Hadi Batubara Daulay, Nadia Nurhaliza Dayu Rizki Nurhamda Dea Dellia Debora Natalia Hutagalung Devi ana Sinaga Dhita Adriani Rangkuti Dinda Hartini Dini, Siti Dio Pranata Ditiya Puspita Dwi Ananda Dwi Anggraini Eka Martyna Theodora Elisa Rusmayanti Sianturi Elsa Nurhabibi Erinta Sijabat - Ertines Karmenisa Lubis Fadillah, Rizka Faisal Aqasah Farhan Kaustari Fadia Farhan Kaustari Fadia Fauzan Pratama, Muhammad Febti Latreia Missi - Feryanda Feryanda Firdan Fitriani Tobing Fransisca Gozelia Boelova Friska Novi Limbong Hana Salsabila, Na’imi Salwa Purba, Raehanun Aisyah Fitri, Zhafirah Salsabila Helvionita Br Sitepu Hendy Hendy Herosian, Mila Yulia Hizri Al Husein Hutagaol, Lambok Hutri Panjaitan Imelda Krisdamayanti Indah Khairunnisa Sihotang Indaniaty Hasanah Sari Ira Santika Sinaga Iratania, Dian Isyahruna Primadani Jholant B. L Amelia Br. Sinaga Jimmy Kuo July Meliza Justin Novanta Kristian Zai Kelvien Kelvien Kelvin Kosasih Kevin Bambang Setiawan Khairul Akhyar Khayriza Sinambela Komeel Karisma Kristine Kurniawan S., Amri Darma Laia, Sarifin Lambok Hutagaol Lia Nazliana Nasution Lia Nazliana Nasution Lilis Apriyaningsih Lola Irmayunda Lumban Gaol, Sri Futrica Luthfi Hidayat Siregar M Rizky Audiva M Rizky Audiva M. Daffa Raihan Buulolo M. Raihan Amri Manaek Simamora Manda Dwipayani Bhastary Masdinar Sihite Masitah Khairani Melia Putri Melinda Melinda Meltry Anggita Sihombing Merry Mhd Akbar Mila Yulia Herosian Mila Yulia Herosian Muhammad Alyaafii Muhammad Ridho Muhammad Sami Rabbani Hutasuhut Mutiara Annisa Najma Azhira Lubis Nanda Syafira Afriyani Nasution, Isna Asdiani Nelsem Ningrum, Eka Milia Ningsih, Nuri Rahayu Nona Lastri Sinurat Nove Rianto Sanjaya Noviana Siska Nur Fadillah Hayati Nursani Alvia Siregar Nursani Alvia Siregar, Nur Fadillah Hayati, Putri Amirah Hajarani, Sabilla Cahya Kinanti Puput Almiah Br. Sinulangga Puput Deminar Br Rajagukguk Purba, Ahmad Fauzan Putri Amirah Hajarani Putri Br Sibarani Putri Husyada Fi’lma - Putri Sari Sihombing Putri Valentine Putri Yohana Sinaga Qoffariani Nur Fadila Raffi Andhera Rafida Khairani Raissa Puan Andrina Ranah Santri Dongoran, Sakinatul Rahmi, Ahmad Rasyid Randa Wildesta Tambunan Raudah Raudah Rendy Rinardy Revina Auliasah Ricky Joedani Ridhani, Ridhani Rifyal Alwi Rihma Hani, Suci Wulandari, Ulfa Rahmayani Assyfa Hasibuan Rima Umami Hasibuan Riska Amaliah Rivaldo Rivaldo Rizky Ananda Sidabutar Rizky Padlan Rizky Tri Ramadhani Rizqi Syahdila Robi Saputra Ronaldo Sihombing Rosalina Marpaung Rusdianto, Budi Ryan Syahputra Sabilayana Sabilayana Sabilla Cahya Kinanti Sabrina Natasya Matondang Santika, Widia Sapta Pratama Sembiring Sari Wildani Guci Sarifin Laia Selfia Putri Johana Eka Ningsih Simatupang Sheila Mangunsong Sherly Ogestine Sidabutar, Rizky Ananda Sihite, Ayu Sihombing, Yeni Rafita Silvia Yolanda Oktavia Simamora, Manaek Sinaga , Mu’arya Sinaga, Anggiat Sinaga, Putri Yohana Sinaga, Sinta Anna Magdalena Sinta Anna Magdalena Sinaga Sinurat, Nona Lastri Siregar, Ina Namora Putri Siregar, Kardina Sitepu, Helvionita Br Siti Dini Siti Sara - Sri Futrica Lumban Gaol Sri Indah Siregar Sri Rahmanita Sry Yanti Hutabarat Stephany Suci Ramadhana Suci Ramadhini Suhardina, Suhardina Suhendi Suhendi Sulaiman Sidabutar Surita Surita Tanjung , Dava Maulana Thalia Anggiani Theodora, Eka Martyna Tiara Ajeng Dewita Tiara Ajeng Dewita, Sri Rahmanita, Raissa Puan Andrina, Bagus Hermansyah Timoria, Timoria Tina Novianti Sitanggang Toni Trya Handayani Tutiana Bayati Tutiana Bayati Valensia Yeovin Velix Sun Vina Ramadhani Siregar Vincent Arlonso Wahyu Indah Sari Widia Santika Willi Ardianto Windi Aulia Yanti Veronika Naibaho Yolanda Widya Anggreni Situmorang Yonas Pernando Haloho Yovie Ernanda Yunior, Khomeiny Zalmi, Fony Yurika