Penelitian ini diadakan untuk mengetahui batasan kemampuan siswa dalam membaca teks berbahasa Inggris. Subjek penelitian ini adalah siswa kelas 8 audio 1 Mts Mualimin Univa Medan. Penelitian ini menggunakan metode deskriptif kualitatif. Selain itu, wawancara digunakan untuk menguatkan data tentang pemahaman dan kesulitan membaca bahasa Inggris siswa. Akibatnya, ternyata kesulitan siswa adalah kurangnya kosa kata dan pengucapan yang masih canggung dan bersalah. Jadi, Kelas 8 Audio 1 Mts Mualimin Univa Medan masih kesulitan membaca teks bahasa Inggris. Dengan demikian kemampuan siswa kelas 8 Audio 1 Mts Mualimin Univa Medan masih kurang. Banyak kesulitan masih muncul saat membaca teks.

Earnings management is an action taken by management that can increase or decrease profits, a step taken by the company to get as much profit as possible in the midst of high business competition. This study analyzes the Factors Affecting Profit Management in Manufacturing Companies. The influencing factors in this study include: leverage, company size, independent commissioner, audit committee, audit quality. The research sample used in this study was 232 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was chosen based on the purposive sampling method according to the criteria contained in this study and using multiple linear analysis models. As per the results of the study, it proves that all independent variables can only explain 44.6% of the dependent variable. Independent commissioner variables and audit quality have no effect on earnings management. While the leverage variable, company size, and audit committee influence earnings management.Keywords: earnings management, leverage, company size, independent commissioner, audit committee, audit quality

Adolescents in the current development. requires peers to facilitate adolescents in determining future orientation after graduating from high school.The purpose of this study was to determine how much influence peers have on the future orientation of class XI science students in one of the public high schools in Manado city. Respondents in this study were 134 students of class XI science. In this study using a quantitative approach with correlation analysis techniques that are processed using SPSS 21.0 for windows. The data collection technique used an instrument in the form of a questionnaire with a system using a Likert scale model. Results based on data analysis, the influence of peers on future orientation by looking at the ANOVA test value is fcount = 9.920 > ftable = 3.84. From the results, if fcount>ftable, the hypothesis Ha in this study is accepted. The influence of peers on future orientation can be seen from the R2 value of 0.070. This means that peers have an influence of 7% on the future orientation of class XI science students