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ANALISIS AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Jurnal Ilmiah Econosains

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Title ANALISIS AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI
 
Creator Widiastuti, Ni Putu Eka
Chusniah, Elsa
 
Subject Earnings Management
Accrual
Deferred Tax Assets
 
Description Abstract
This research is to test the deferred tax assets in predicting earnings management in companies in Indonesia. Further research will compare the deferred tax assets compared to the accrual model that has been used as a measure of earnings management to avoid losses. The population in this study is manufacturing companies listed in Indonesia Stock Exchange during 2007 through 2009. The sample in this study are 20 companies that selected using purposive sampling method. Data is tested using logistic regression method. Result of this research shows that the deferred tax assets and discretionary accrual significant effect on earnings management.
 Keywords: Earnings Management, Accrual, Deferred Tax Assets.
 
Publisher Fakultas Ekonomi Universitas Negeri Jakarta
 
Date 2011-03-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/econosains/article/view/549
10.21009/econosains.0091.04
 
Source Econosains Jurnal Online Ekonomi dan Pendidikan; Vol 9 No 1 (2011): Jurnal Ilmiah Econosains; 28-40
Econosains Jurnal Online Ekonomi dan Pendidikan; Vol 9 No 1 (2011): Jurnal Ilmiah Econosains; 28-40
2252-8490
10.21009/econosains.0091
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/econosains/article/view/549/474