PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

Ghafara Mawaridi Mazini Tundjung; Haryanto Haryanto

PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

*Ghafara Mawaridi Mazini Tundjung - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Haryanto Haryanto - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): G. M. M. Tundjung, and H. Haryanto, "PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)," Diponegoro Journal of Accounting, vol. 4, no. 2, pp. 700-708, Oct. 2015. [Online]. Retrieved from :

How to cite (APA): Tundjung, G. M. M., & Haryanto, H. (2015). PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). Diponegoro Journal of Accounting, 4(2), 700-708. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507

How to cite (BCREC): Tundjung, G. M. M., Haryanto, H. (2015). PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). Diponegoro Journal of Accounting, 4 (2), 700-708 Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507

How to cite (Chicago): Tundjung, Ghafara M. M., and Haryanto Haryanto. "PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)." Diponegoro Journal of Accounting 4, no. 2 (2015): 700-708. Accessed : April 4, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507

How to cite (Vancouver): Tundjung GMM, Haryanto H. PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). Diponegoro Journal of Accounting [Online]. 2015 Oct;4(2):700-708. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507.

How to cite (Harvard): Tundjung, G. M. M., and Haryanto, H., 2015. PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). Diponegoro Journal of Accounting, [Online] Volume 4(2), pp. 700-708. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507 [Accessed : 4 Apr. 2025].

How to cite (MLA8): Tundjung, Ghafara, and Haryanto Haryanto. "PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)." Diponegoro Journal of Accounting, vol. 4, no. 2, 13 Oct. 2015, pp. 700-708 , https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507. Retrieved : 4 Apr. 2025.

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 :

@article{{DJA}{16507}, author = {Tundjung, G., Haryanto, H.}, 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}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/16507} }

Citation Format:

Abstract

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.

The results showed that the Deferred tax expense significant positively affects the earnings management, While discretionary accrual did not significantly affects the Earnings Management

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Keywords: Deferred tax expense, discretionary accrual, earnings management

Article Info

Section: Articles

Language : ID

In Volume 4, Nomor 2, Tahun 2015