Image of Pengaruh Asimetri Informasi, Ukuran Perusahaan, Beban Pajak Tangguhan Terhadap Praktik Manajemenlaba (Studi Empiris Pada Perusahaan Sub Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2013-2015)
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Pengaruh Asimetri Informasi, Ukuran Perusahaan, Beban Pajak Tangguhan Terhadap Praktik Manajemenlaba (Studi Empiris Pada Perusahaan Sub Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2013-2015)

This study aimed to determine the effect of information asymmetry, the size of the
company, the deferred tax expense on earnings management practices. The
opulation in this study is the Retail Trade Sub Sector Listed in Indonesia Stock
Exchange in the period 2013-2015. The sample is taken by using purposive
sampling method, where the company published financial report and annual
report completely, not delisting and do not do the margin and acquisition and do
not move the sector, and listed its shares during observation period that is the
period 2013-2015. The design in this study is hypothesis testing, where the sample
consists of 60 samples. Data processing using multiple linear regression with
SPSS 17.0. The results in this study found that the asymmetry of information
positive effect on earnings management practices with significant value 0,045,
company size has no effect on earnings management practices with significant
value 0,925, and the deferred tax expense and a significant negative effect on
earnings management practices with significant value 0,006. Based on the total
adjusted R-square results prove that the asymmetry of information, the size of the
company, the deferred tax expense effect only by 7.3%, while sisamya 92.7%
influenced by other variables that are not tested in this study.
Keywords: Asymmetry Information, Company Size, Deferred Tax Expense.
Earnings Management Practices

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0311)
02 03. 117 (0311)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0311)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 98 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0311)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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