Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Analisa Akuntansi dan Perpajakan
Rahmanto, Kresnanda
Prodi Akuntansi FEB UNITOMO
Economics, Econometrics & Finance Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH BEBAN PAJAK TANGUHAN, LEVERAGE TERHADAP MANAJEMEN LABA RIIL Rahmanto, Kresnanda
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.623 KB) | DOI: 10.25139/jaap.v1i2.300

Abstract

This study aims to provide empirical evidence of the effect of deferred tax expense and leverage to earnings management through manipulation of real activity in the manufacturing companies listed in Indonesia Stock Exchange in 2010-2016. The sample in this study are 127 manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2010-2016 period. The method of analysis used is descriptive statistics, hypothesis test using multiple regression analysis. The results of this study prove that variable deferred tax expense and leverage simultaneously have a significant effect on earnings management through real activities manipulation. However partially deferred tax expense is not affected and leverage has significant negative effect.Keywords: Deferred Tax Expense, Leverage, Earnings Management, Real Activity.
Co-Authors