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Journal : Akurasi

DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE Eky Septiawan; Yohan H Wibowo; Hendryadi Hendryadi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.193

Abstract

This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.
Co-Authors A Halim Achmadi Achmadi Achmadi Achmadi Ade Nur Rohim Ali Akhmadi Ali Akhmadi Amelia Okrivina Ani Cahyadi Ani Cahyadi Aulia Keiko Aziizah, Yaafi'ah Baharuddin, Gunawan Billah, Faiq Dean Salomo Kumenaung Derriawan Derriawan Derriawan Derriawan Derriawan Derriawan, Derriawan Dewi Trisnawati Diana Purnamasari Donant Alananto Iskandar, Donant Alananto Edy Purwanto Edy Purwanto Effendi, Syahrul Eky Septiawan Faruqi, Faris Fazreen, Syahira Fitri, Rosdiana Gatot Prabantoro Gusliana Mais, Rimi Gustiawan, Deni Hanuna Shafariah Harimurti Wulandjani Imron HR Imron HR Imron HR, Imron HR Indra Satria Isah Shehu Mohammed Itang Itang Kusumaningrum, Hesti Laili Savitri Noor M. Munir Syam AR M. Munir Syam AR Malik, Hafiz Abdul Samee Megayani Megayani Mulyadi Mulyadi Mulyadi Mustika, Maya Nawasiah, Nana Neng Ria Kanita, Neng Ria Nikita Puspita Ing Endit Novianty, Triyanisa Okrivina, Amelia Oktrivina, Amelia Pingki Rizki Cahyani Pradilla, Sabhita Aufa Prayoga, I Made Andika Preztika Ayu Ardheta Rachma Zannati Rachma Zannati Rimi Gusliana Mais Rizky Zafira, Yuni Rosdiana Fitri Roy Budiharjo S. Suryani S. Suryani Salomo Anthonino Kumenaung, Dean Savitri Noor, Laili Septiana, Nia Sitti Marijam Thawil Sitti Marijam Thawil, Sitti Marijam Sugiono, Edi Supriadi Thalib Suryani SURYANI Suryani Suryani Swarmilah Hariani Syahrul Effendi Toto Rusmanto TRI ASTUTI Trisnani Indriati Tryas Chas Biandani Tyahya Whisnu Hendratni Uun Sunarsih Veithzal Rivai Zainal Wasi Widayadi Yohan H Wibowo Yulius Dharma Yusup, Alfiah Fill Kholqi