PERWITA, ANDARUMI MUSTIKANING (2015) ANALISIS BEBAN PAJAK TANGGUHAN, AKTIVA PAJAK TANGGUHAN, DAN AKRUAL SEBAGAI PREDIKTOR MANAJEMEN LABAPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEIPERIODE 2009-2013. Skripsi thesis, Universitas Setia Budi Surakarta.
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Abstract
The aim of this research is to analyzed the probability of earning managements are did by the manufacturing firms listed on the Indonesia stock exchange (BEI) in the period 2009-2013. PSAK NO. 46 published to regulate income tax , it come some estimating accounts out that must be disclosed in the financial statements. There is some difference informations among principal (external side) and agent (management of company)which make an opportunity for managers to doing earning management. This research analyze the effect of deferred tax expense, deferred tax assets and accrual to the probability of earning management made by the management of the company. Gathering techniques that used are secondary data. It means used the financial statements of the company which downloaded in the Indonesia stock exchange official website i.e. www.idx.com. Sampling technique that used is a purposive sampling . Hypothesis testing using a Binary Logistic Regression with SPSS software version 11.05. The result of this research which use the binary logistic regression showed that both of deferred tax expense and accrual have a positive and significant effect to earning management, but while deferred tax asset doesn’t have significant effect to earning management. Keywords:Earning management, deferred tax expense, deferred tax asset, accrual.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Earning management, deferred tax expense, deferred tax asset, accrual. |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi > Prodi S1 Akuntansi |
| Depositing User: | Mrs NOVI HANDAYANI |
| Date Deposited: | 10 Oct 2019 07:52 |
| Last Modified: | 10 Oct 2019 07:52 |
| URI: | http://repo.setiabudi.ac.id/id/eprint/1801 |
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