PENGARUH BEBAN PAJAK TANGGUHAN DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA
| Main Author: | Maharanie, Tiara Saviesta |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/47169/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/47169/2/BAB%20I.pdf http://eprints.umm.ac.id/47169/3/BAB%20II.pdf http://eprints.umm.ac.id/47169/4/BAB%20III.pdf http://eprints.umm.ac.id/47169/5/BAB%20IV.pdf http://eprints.umm.ac.id/47169/6/BAB%20V.pdf http://eprints.umm.ac.id/47169/7/LAMPIRAN.pdf http://eprints.umm.ac.id/47169/ |
Daftar Isi:
- This study aims to determine the effect of deferred tax expense and information asymmetry on earnings management. Deferred tax expense is measured using DTE ratios that compare deferred tax expense with total period assets before, information asymmetry is measured using relative bid-ask spread and earnings management measured using modified jones models (Dechow et al, 1995). This study uses a population of manufacturing companies listed on the Bursa Efek Indonesia with the 2014-2017 observation period. Sampling uses a purposive sampling method, where from 154 companies, 30 companies were sampled in this study. The analytical method used is a multiple linear analysis methods. Based on the research sample data, it was obtained the results of testing that deferred tax expense did not affect earnings management, while information asymmetry had an effect on earnings management in manufacturing companies.