Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Vincent Junery
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Bank dan Lembaga Keuangan yang Terdaftar di BEI 2010-2013) Vincent Junery; R. Adri Satriawan; Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to know the effect of deferred tax expense, current tax expense, and management compensation to earnings management according to empiric way. This research did on 19 (nineteen) banks and financial institutions listed in Bursa Efek Indonesia with periodic supervision on 2010-2013. This research is done with purposive sampling method to get representative sample suitable with already done criteria. As to use outliers test to throw away sample with extreme value. Data analyze is used double regression test analyze with classic assumption test composed of normality test, heteroskedatisity test, autocorrelation test, and multi collinearity test. Hypothesis test is done with t test. The result of this research showed that deferred tax expense and current tax expense have significant effect to earnings management, exactly management compensation haven’t significant effect to earnings management.Keywords: Deferred Tax Expense, Current Tax Expense, Management Compensation, and Discretionary Accruals.
Co-Authors R. Adri Satriawan Rheny Afriana