Image of Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013 – 2015)
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Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013 – 2015)

The purpose of this research is to find out the effect of deferred tax expense, current tax expense, and firm size to earnings management. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013 – 2015. Samples were determined by purposive sampling method and obtained as many as 33 companies, where the number of observations obtained in this study 99. The type of data used is secondary data obtained from www.idx.co.id. Data analysis was done with multiple linear regression model with SPSS version 21.0 software. The independent variable in this study is deferred tax expense measured by the total deferred tax expense divided by the total assets of the previous year (t-1), the current tax expense is measured by the amount of current tax expense divided by the total assets of the previous year (t-1), and the firm size is measured by using total asset log, while the dependent variable of earnings management is measured by profit distribution approach. From the results of tests that have been done with the partial test (t) indicates that the independent variables of firm size significant effect to earnings management with a significance value of 0.00. Meanwhile, deferred tax expense and current tax expense have no significant effect to earnings management with a significance value of 0.548 and 0.691 respectively. Based on total Adjusted R-Square result proves that firm size variable able to influence earnings management equal to 82,6%, while the rest equal to 17,4% influenced by other variable not done in this research.
Keywords: Deferred Tax Expense, Current Tax Expense, Firm Size, Earnings Management

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0021)
02 03. 118 (0021)
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Judul Seri
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No. Panggil
02 03. 118 (0021)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 80 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0021)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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