Article Per Year (5 Year)
p-Index From 2020 - 2025
2.757
P-Index
This Author published in this journals
All Journal Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Studi Akuntansi, Keuangan, dan Manajemen Cerdika: Jurnal Ilmiah Indonesia Jurnal Ilmiah ESAI
Damayanti
Politeknik Negeri Lampung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Studi Akuntansi, Keuangan, dan Manajemen

 1 
Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Fadhila Septianingrum; Damayanti Damayanti; Maryani Maryani
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1429

Abstract

Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research.
Co-Authors - - Nurmala, - - Alfaizah Alfaizah Andreas Bagus Primadani Destia Pentiana Dewi, Anita Kusuma Dian Nirmala Dewi Eksa Ridwanysah Evi Yuniarti Fadhila Septianingrum Febriani Febriani Gabriella Tara Parapasan Indah Bagus Dini Kusuma Dewi Maryani Maryani Muhammad Lubara Nurmala Nurmala Putri Puji Lestari Raa’fiuddin Al Ichlas Ridwansyah, Eksa Rusmianto Rusmianto Sekar Woro Wulandari Tri Sandhika Jaya Umarudin Kurniawan Yolanda Dila Sevia H Yulia Ayu Puspita Hutagalung