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Thomas Junior Sibarani
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Economics, Econometrics & Finance

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Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba Thomas Junior Sibarani; Nur Hidayat; Surtikanti Surtikanti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 2 No 01 (2015)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.181 KB) | DOI: 10.35838/jrap.2015.002.01.2

Abstract

A B S T R A C T The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management. A B S T R A K Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba. JEL Classification: G14, G30
Co-Authors Nur Hidayat SURTIKANTI SURTIKANTI