PENGARUH AKTIVA PAJAK TANGGUHAN, BEBAN PAJAKTANGGUHAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LISTING DI BURSA EFEK INDONESIA (BEI)
Daftar Isi:
- The development of standards in financial reporting of Generally Accepted Accounting Principal (GAAP) to International Financial Reporting Standard (IFRS) is the momentum of the transition from rule-based into a principal based, which causes a lot of perception so as to enable the emergence of the agency problem which many managers take the opportunity to manipulate earnings in engineering company with accrual to affect the outcome of the financial statements. This study aimed to examine the effect of deferred tax assets, deferred tax expe.11se and leverage to earnings management. The population of this research is the manufacturing industry recorded the Indonesia Stock Exchange in the year 2010-2014. The research method !g sampling with purposive sampling method, with some predetermined criteria, the number of samples is about 59 manufacturing companies. The results of this study indicate that 1) the deferred tax assets have a significant effect on earnings management, 2) deferred tax expense no significant effect on earnings management 3) and leverage positive effect on earnings management.