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Fajar Nur Wibowo; Zulfikar Yusya Mubarak; Nuni Wulansari; Annisa Rahayu P; Dani Setyawan

Proceeding. of The International Conference on Business and Economics 2022 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of SEA and E-WoM on college decisions for Digital Business Study Program, Universitas Al Irsyad Cilacap, The object of this research is the Digital Business Study Program at Al-Irsyad Cilacap University, while the subjects are students of the Digital Business Study Program at Al-Irsyad University Cilacap. sampling with purposive sampling technique. The number of samples in this study were 31 respondents. Data was obtained through questionnaires which were distributed directly to digital business students at Al-Irsyad University, Cilacap. The data analysis technique uses SPSS version 22. Based on the results of the analysis carried out, it shows that SEA has a positive effect on digital business study study decisions, E-WoM has a positive effect on digital business study study decisions.

Khairunnisa Sinaga

Jurnal Manajemen Riset Inovasi 2022 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan untuk melihat pengaruh positif dan signifikan antara pengawasan dan kepemimpinan terhadap kinerja pegawai. Penelitian ini menggunakan metode penelitian kuantitatif asosiatif dengan pengambilan teknik probability sampling yaitu simple random sampling menggunakan kuesioner sebagai alat pengumpul data yang diperoleh dari responden dan wawancara kepada Plt. Sekretaris DPRD Kota Sibolga. Peneliti menetapkan jumlah sampel sebanyak 3 x 10 orang =30 responden. Pengolahan data yang digunakan peneliti dalam mengolah data penelitian ini menggunakan aplikasi software SPSS (Statistic Package for the Sosial Science) 26. Jumlah item pernyataan yang diberikan peneliti kepada responden per variabel sebanyak 15 item pernyataan dan berdasarkan uji validitas seluruh variabel X dan Y menghasilkan 15 item pernyataan valid dengan tingkat signifikan 5% dengan jumlah N = 30 dan  r tabel yang diperoleh sebesar 0,361. Berdasarkan uji hipotesis yang menggunakan uji t dan uji f maka diperoleh hasil bahwa tidak terdapat pengaruh X1 terhadap Y, namun terdapat pengaruh X2 terhadap Y. Dan jika secara simultan terdapat pengaruh X1 dan X2 terhadap Y. Hasil wawancara dengan Plt. Sekretaris DPRD Kota Sibolga  menyatakan masih kurangnya pengawasan secara langsung oleh pimpinan terhadap kinerja pegawai namun tetap di lakukan pengawasan melalui kehadiran pegawai.

Khoirunnissa, Rosiana; Maharani, Putri; Rachma, Yasmin Aulia

Jurnal Agrifoodtech 2022 Universitas 17 Agustus 1945 Semarang

Biji lamtoro mlanding [Leucaena leucocephala (Lam.) de Wit] memiliki kulit yang keras dan tebal sehingga jarang dimanfaatkan sebagai bahan pangan. Proses perkecambahan biji lamtoro mlanding dilakukan untuk meningkatkan fungsionalitasnya. Perkecambahan dinyatakan berhasil apabila telah muncul radikula dari biji. Penelitian ini bertujuan untuk mengetahui perubahan panjang radikula dan senyawa gizi biji lamtoro mlanding selama perkecambahan. Biji lamtoro mlanding diskarifikasi kemudian dikecambahkan dengan media tisu pada suhu ruang selama 72 hari. Penyinaran dilakukan 8 jam sinar matahari dan 16 jam sinar lampu. Dilakukan pengamatan setiap 24 jam hingga jam ke-72. Penelitian dilakukan dengan Rancangan Acak Lengkap (RAL) Non Faktorial. Data diolah menggunakan ANOVA dibantu dengan aplikasi SPSS pada tingkat kepercayaan 95%. Didapatkan hasil selama proses perkecambahan terjadi peningkatan panjang radikula, protein, dan karbohidrat dengan signifikan.

Wa Ode Sitti Fidia Husuni; Andi Sri Hastuti Handayani Usman; Nuraisyah Bahar

International Journal of Medicine and Health 2022 Lembaga Pengembangan Kinerja Dosen

Premature rupture of membranes (PROM) is defined as the rupture of the membranes before the time of delivery at aterm pregnancy. The research used a quantitative study and an analytical survey with a Cross Sectional approach. The independent variable was parity and maternal age, while the dependent variable was premature rupture of membranes. This study used secondary data from 2019 to 2020. The population of this study were all 379 mothers giving birth in the VK room at the Muna Barat Hospital, and the sample in this study was 36 respondents who experienced PROM. The sample collection technique used a simple random sampling technique. This analysis used a contingency coefficient with an error rate (α = 0.05). The results showed that at term pregnancy there were 66% of mothers who experienced PROM in the age group < 20 years and > 35 years and at term pregnancy there were 71% experiencing PROM in the primipara and grandemultipara groups. From the results of statistical analysis were using SPSS, it was found that the P value < 0.05 for the age and parity groups, where these results indicated there is a relationship between maternal age (< 20 and > 35 years) and maternal parity (primipara and grade multipara) with the incidence of PROM. It is hoped that midwives as health service providers for pregnant, maternity and postpartum women can further enhance their role in providing counseling to women, both adolescents and women of childbearing age, about a safe reproductive age for pregnancy and childbirth.  

Nirwana, Nirwana; Nurul fitrahminarsih; Husnul Hatimah

Jurnal Rumpun Ilmu Kesehatan 2022 Pusat Riset dan Inovasi Nasional

Pemberian Air Susu Ibu (ASI) segera setelah lahir atau biasa disebut inisiasi menyusu dini (IMD) serta pemberian ASI Eksklusif adalah salah satu tindakan yang relatif murah dan mudah diterapkan pemeritah untuk meningkatkan kesehatan dan kelangsungan hidup bayi baru lahir. Tujuan penelitian ini adalah untuk mengetahui hubungan inisiasi menyusu dini dengan kejadian ikterus neonatorum fisiologis pada bayi baru lahir. Jenis penelitian yang digunakan adalah penelitian analitik dengan menggunakan desain penelitian kasus kontrol (case control), Penelitian ini dilaksanakan di RSKDIA Pertiwi Makassar pada bulan April s/d Mei. Sampel dalam penelitian ini adalah kelompok kasus dan kelompok kontrol dengan perbandingan 1 : 1 yaitu kelompok kasus (bayi baru lahir yang terdiagnosa ikterus neonatorum)  sebanyak 17 orang dan kelompok kontrol (bayi baru lahir yang tidak terdiagnosa ikterus neonatorum) sebanyak 17 orang, sehingga keseluruhan sampel yang di gunakan berjumlah 34 orang dengan menggunakan teknik simple random sampling. Tekhnik pengumpulan data adalah pengumpulan data sekunder. Data yang terkumpul dianalisis dengan menggunakan analisa univariat dan analisis bivariat dengan menggunakan software SPSS for windows versi 24. Hasil penelitia pengujian menggunakan teknik chi-square didapatkan ρ = 0,037 lebih kecil dari α = 0,05, Dengan demikian ada hubungan antara Inisiasi Menyusu Dini dengan Kejadian Ikterus Neonatorum Fisiologis  pada Bayi Baru Lahir di RSKDIA Pertiwi Makassar.    

Rinawati Zailani; Choirun Nisa; Eko Sri Suhartini

Journal of Management and Social Sciences (JIMAS) 2022 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Penelitian ini bertujuan untuk menganalisis pengaruh kesejahteraan guru PAUD terhadap etos kerja guru PAUD di desa Tegalrejo Gunung Kidul. Untuk memenuhi sumber daya manusia yang berkulitas, dibutuhkan etos kerja dari setiap sumber daya manusia yang terlibat dalam suatu organisasi termasuk dalam suatu lembaga pendidikan. Kesejahteraan merupakan suatu bentuk usaha yang digunakan oleh perusahaan dalam rangka meningkatkan  semangat kerja karyawan. Penelitian ini merupakan penelitian deskriptif dengan metode kuantitatif, teknik pengambilan sampel yang digunakan yaitu teknik sampling jenuh, dengan jumlah populasi dan sampel sebanyak 14 responden. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik, dan analisis regresi linierdengan menggunakan program SPSS (Statiscal Product and Service Solution). Hasil penelitian diperoleh kesimpulan bahwa kesejahteraan guru PAUD berpengaruh positif dan  signifikan terhadap etos kerja guru PAUD dengan nilai signifikansi 0,005 < 0,05. Temuan dari penelitian ini yaitu pemimpin dalam suatu organisasi atau lembaga berperan besar dalam meningkatkan kinerja pegawai melalui kekuasaan yang dimiliki dengan memberikan kompensasi atau penghargaan terhadap pegawainya.    

Chairani Annisa; Reflinda Reflinda; Melyan Melani; Veni Roza

Populer: Jurnal Penelitian Mahasiswa 2022 Universitas Maritim AMNI Semarang

The purpose of this research was to determine the effect of using picture series on students' speaking skill. The researcher had done at MTSS Nagari Binjai. The problems in this research was caused by several factors. Firstly, students paid less attention to the English teacher. Secondly, they were afraid of making mistake to express ideas. In this research a quasi-experimental design was used by the researcher. The researcher used pre-test and post-test to experimental and control class. The sample was 2A as experimental class and taught by using picture series and 2B as control class and taught without using picture series. To determine the sample, the experimental and control class, the researcher utilized SPSS 20 to examine the data and check for normality and homogeneity. The researcher utilized the t-test formula to test the hypothesis and consulted the results in a t-table with level of significance of 0.05. It was found that there was a significant effect of using picture series toward students speaking skill. Then there was a significant difference between students who were taught using picture series and those who were taught without them. The value of t-calculated in the post-test from the experimental and control classes was greater than the t-table (3.4 > 2.021). The last hypothesis was that teaching with picture series was superior than teaching without picture series in terms of improving students' speaking skill. In the post-test, the mean score of the experimental class was greater than the control class (8.10 > 2.54).

Priatna, Apit; Yusuf, Arif Maulana; Apriliani, Cindy; Yusuf, Arif Maulana

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

Penelitian ini melatarbelakangi pengguna internet di Indonesia, dimana internet sudah sangat berkembang menjadi suatu tempat untuk pasar global yang cukup luas untuk perdagangan, munculah sebuah sistem baru yaitu E-commerce. Sebagai suatu E-Commerce besar Indonesia yaitu tokopedia. Tokopedia didirikan sejak 2009, tokopedia mampu menyediakan suatu sarana penjualan kepada customer untuk customer sehingga siapa pun bisa membuka toko online milik sendiri yang mampu melayani calon pembeli di seluruh Indonesia dan memiliki fasilitas untuk mempertemukan penjual dengan pembeli, memberikan informasi dari customer ke customer, sarana mencari referensi produk. Produk yang dapat dijual pada Tokopedia merupakan barang baru yang dijual dengan harga yang sudah ditentukan oleh tokopedia sendiri. Tujuan dari penelitian ini untuk dapat mengetahui pengaruh dari dimensi-dimensi tersebut terhadap kepuasan para pelanggan dengan melihat kepada setiap indikator yang ada pada Service Quality beserta besaran dari pengaruh terhadap kepuasan pelanggan Tokopedia di kabupaten karawang. jenis penelitian yang dipakai yaitu jenis penelitian kuantitatif, data yang dikumpulkan dengan cara menyebar kuisioner dan di olah dengan menggunakan IBM SPSS statistic. Hasil penelitian ini dapat menunjukan bahwa tingkat kepuasan pelanggan signifikan.

Uswatun Chassanah

Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan 2022 Fakultas Teknik Universitas Maritim AMNI Semarang

Tujuan penelitian ini adalah untuk mengetahui pengaruh budaya organisasi terhadap kinerja karyawan pada PT. Mitra Seribu Saudara. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh dan diperoleh sampel dalam penelitian ini berjumlah 50 responden. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi, analisis koefisien korelasi, analisis koefisien determinasi dan uji hipotesis. Dalam pelaksanaan nya, perhitungan dan pengelolaan data dilakukan melalui SPSS 26. Hasil penelitian ini adalah Budaya Organisai berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regresi Y  = 3,375 + 0,701 (X), koefisien korelasi sebesar 0,893 artinya kedua variabel mempunyai tingkat hubungan yang sangat kuat, nilai determinasi atau kontribusi pengaruh sebesar 0,797 atau sebesar 79,7% dan uji hipotesis diperoleh nilai t hitung > t tabel atau (10,522 > 2,010). Dengan demikian H0 ditolak dan H1 diterima artinya terdapat pengaruh yang signifikan antara budaya organisasi terhadap kinerja karyawan pada PT. Mitra Seribu Saudara.  

Handriyanto; Adha, Muhammad Mona; Mentari, Ana

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2022 Prodi PPKn Universitas Slamet Riyadi

This research focuses on the effect of digital literacy on students morality. Digital literacy is the ability to use and utilise various digital devices to be more empowered, ethical and democratic in the digital era. This research aims to determine how operational skills are, search the internet, evaluate the content, communicate and is there any effect of digital literacy on students morality. This research used a quantitative approach with basic and supporting techniques in collecting data in the field. The data collected were analyzed used SPSS 26th version. The results of the research note that digital literacy effects the morality of students, but digital literacy is not fully owned by students. This can be seen though the indicators of  operational skill, internet searching,  content evaluation and communication that the researcher proposes to the respondents.

noviani, amallia; Adha, Muhammad Mona; Rohma, Rohman

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2022 Prodi PPKn Universitas Slamet Riyadi

The country of Indonesia is currently undergoing rapid changes, namely the Covid-19 virus. The changes that occur are certainly very influential on the order of life, especially technology among the world of education. The educational environment has changed, where previously the learning process was carried out face-to-face, but now uses online learning media. Schools are one of the main factors in shaping the character of students, so that they can support the good use of technology, which is called digital citizenship. But in reality today, the reason is partly the lack of bad attitudes in the use of technology by students. The problem that will be discussed in this study is how the influence of online learning media in strengthening the Digital Citizenship attitude of students in Civics subjects. The research method used is a descriptive method with a quantitative approach. The data collection technique used the main technique, namely a questionnaire. The data analysis tool in this study uses SPSS version 20. Based on the results of the research conducted, it shows that there is an influence of online learning media in strengthening students' digital citizenship attitudes in Civics subjects with a large percentage of the effect, which is 56,5%.   Keywords: Online Learning Media, Digital Citizenship, and Students

Farah Qalbia; Salma Arobani

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

The high population in Indonesia continues to increase, resulting in an increase in the number of existing workers. The current high number of workers exceeds the existing number of job opportunities. The supply of labor that is greater than the demand for labor will result in an increase in the number of unemployed. A large number of unemployed can result in various socio-economic problems in society such as crime and others. This research aims to find out the influence of Investment, Minimum Wage and Inflation on Unemployment in Indonesia. Using data for five years from 2019 to 2023. The data analysis technique used is secondary data processing using SPSS 25. 

Amirah Maritsa; Zahrawi Astrie Ahkam; Aisyah AR; Hasrini Hasrini; Zulkarnain Zulkarnain

Jurnal Rumpun Ilmu Kesehatan 2022 Pusat Riset dan Inovasi Nasional

Background: Temporomandibular joint disorder (TMD) is characterized by craniofacial pain involving the jaw joint, masticatory muscles, or muscles that innervate the head and neck. The causes of TMD are multifactorial, including tooth loss and bad habits. The new DC/TMD protocol is a TMD examination protocol that is highly recommended for use as a clinical and research protocol for dentists. Objective: This study aims to determine the prevalence of TMD diagnosis results using the DC/TMD method, to determine the types of TMD diseases experienced and their relationship to the status of tooth loss in students. Method: The study used a cross-sectional analytical design with samples that met the inclusion criteria of 150 students aged 19-25 years who were taken by total sampling. The research subjects were asked to agree and sign an informed consent in advance by the researcher. Data were obtained from the results of anamnesis and physical examination with a diagnosis of TMD using the DC/TMD protocol based on the International RDC/TMD Consortium Network which has been translated into Indonesian. The examination data were processed using SPSS statistical software with univariate and bivariate tests. Results: 48% of students had tooth loss, 62% of students were diagnosed with TMD, and the results of the relationship analysis using the chi-square test showed that there was a significant relationship between tooth loss and TMD (p-value = 0.024; p  

Fadliyah Fadliyah; Fitri H. Sudiamin

Jurnal Rumpun Ilmu Kesehatan 2022 Pusat Riset dan Inovasi Nasional

Dysmenorrhea leads to a time when painful menstruation is generally felt by young female adolescents. Dysmenorrhea is felt within a few days before menstruation and lasts within a few hours and usually occurs within 2-3 days. To find out what factors are related to dysmenorrhea in PMR adolescents at SMA Negeri 5 Palopo in 2021. This study is an analytical cross sectional design. The population in this study is all students who participate in PMR activities at SMA Negeri 5 Palopo, sampling using Total Sampling, namely all populations are sampled as many as 50 respondents. Data collection uses questionnaire sheets and observation sheets. And the data collected was then processed using Microsoft excel programs and statistical programs (SPSS). Univariate analysis by looking for frequency distribution and bivariate analysis by Fisher's Exact Test with significance level (0.05). The results showed a relationship between the length of menstruation and dysmenorrhea in adolescents (p=,001). Nutritional status is related to dysmenorrhea in adolescents (p=,002). And there is a relationship between exercise habits and dysmenorrhea in adolescents (p=.002). The factors of menstrual age, nutritional status and exercise habits with dysmenorrhea in PMR adolescents have a relationship proven through statistical test data with a p value of ≤0.05.  

Sholeh Nur Rohmat; Kholifatus Shaniyah

Journal of Management and Social Sciences (JIMAS) 2022 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study intends to identify the influence of the Independent Board of Commissioners and the Audit Committee on Company Value. The company sample uses the InfoBank15 Index company with an observation period from 2017 to 2021, a total of 6 companies. The secondary database used was obtained from the Indonesia Stock Exchange and the company's official website. The method of data analysis is in the form of multiple linear regression using the IBM SPSS model 26 analysis tool. The results show that partially the Independent Board of Commissioners and the Audit Committee have no influence on Company Value. Simultaneously the Board of Independent Commissioners and the Audit Committee are also unable to influence the InfoBank Index Corporate Value15.

Sholeh Nur Rohmat; Deni Ramdani

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Studi ini bermaksud untuk mengenali imbas Profitabilitas, Leverage, serta Nilai Pasar kepada Harga Saham. Populasi menggunakan perusahaan perbankan BUMN dengan rentang waktu observasi selama 2017 sampai 2021 sejumlah 4 perusahaan. Basis data sekunder yang dipakai didapat dari Bursa Efek Indonesia. Metode analisa informasi dengan bentuk regresi linear berganda menggunakan alat bantu analisa IBM SPSS model 26. Berpangkal pada hasil analisa menunjukkan bahwa Profitabilitas, Leverage, dan Nilai Pasar dengan cara simultan mempengaruhi positif signifikan kepada harga saham. Profitabilitas serta Leverage dengan cara parsial mempengaruhi negatif signifikan kepada harga saham, sedangkan itu Nilai Pasar dengan cara parsial mempengaruhi positif signifikan kepada harga saham.

Ika Susanti; Ninik Dwi Atmini

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

Nugroho, Naufal Adi; Nugroho, Naufal Adi; Hersugondo Hersugondo

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

Herawati, Tri; Gian Fitralisma; Indah Dewi Mulyani; Muhammad Syaifulloh

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

Muhammad Mirza Rifandy Akhbar; Andy Kartika

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management