BibTex Citation Data :
@article{DJA16507, author = {Ghafara Tundjung and Haryanto Haryanto}, title = {PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)}, journal = {Diponegoro Journal of Accounting}, volume = {4}, number = {2}, year = {2015}, keywords = {Deferred tax expense, discretionary accrual, earnings management}, abstract = { This study aims to examine the effect of deferred tax expense on the earnings m anagement case study in manufactured listed companies in Indonesia Stock Exchange. While financial restatement are measured using dummy variable which used “1” if the firm ply earnings management and “0” if the firm ply non-earnings management. This study also tests several control variables namely firm size, leverage, growth. D ata for this study are obtained from annual report of companies listed on I ndonesia Exchange Stock (BEI) in 2011-2013. Sampling using purposive sampling method, the sample is selected using certain considerations that are tailored to the purpose of research or study problems developed so that the sample in this study amounted to 55 companies in the third period of the study to 1655 companies. The hypothesis testing use logistic regression analysis. The results showed that the Deferred tax expense significant positively affects the earnings management, While discretionary accrual did not significantly affects the Earnings Management }, issn = {2337-3806}, pages = {700--708} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507} }
Refworks Citation Data :
This study aims to examine the effect of deferred tax expense on the earnings
management case study in manufactured listed companies in Indonesia Stock Exchange. While financial restatement are measured using dummy variable which used “1” if the firm ply earnings management and “0” if the firm ply non-earnings management. This study also tests several control variables namely firm size, leverage, growth.
Data for this study are obtained from annual report of companies listed on Indonesia Exchange Stock (BEI) in 2011-2013. Sampling using purposive sampling method, the sample is selected using certain considerations that are tailored to the purpose of research or study problems developed so that the sample in this study amounted to 55 companies in the third period of the study to 1655 companies. The hypothesis testing use logistic regression analysis.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806