Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Econosains
Elsa Chusniah
Fakultas Ekonomi UPN “Veteran” Jakarta
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALISIS AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Ni Putu Eka Widiastuti; Elsa Chusniah
Jurnal Ilmiah Econosains Vol 9 No 1 (2011): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0091.04

Abstract

Abstract This research is to test the deferred tax assets in predicting earnings management in companies in Indonesia. Further research will compare the deferred tax assets compared to the accrual model that has been used as a measure of earnings management to avoid losses. The population in this study is manufacturing companies listed in Indonesia Stock Exchange during 2007 through 2009. The sample in this study are 20 companies that selected using purposive sampling method. Data is tested using logistic regression method. Result of this research shows that the deferred tax assets and discretionary accrual significant effect on earnings management. Keywords: Earnings Management, Accrual, Deferred Tax Assets.
Co-Authors Ni Putu Eka Widiastuti