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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Mala, Yohanes Jeiwu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Mala, Yohanes Jeiwu; Masyhad; Inayah, Nur Lailiyatul; Devi, Fitriyah Kusuma; Al Hamzah, Muhammad Habibie
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.870

Abstract

The purpose of this research is to examine the size of deferred tax assets and company size to predict earnings management carried out by company managers. With purposive sampling, 102 manufacturing companies listed on the Indonesia Stock Exchange were collected in 2018-2020. The data was then processed using multiple regression analysis. The research results prove that deferred tax assets and company size influence predicting earnings management carried out by company management. The research results also show that Deferred Tax Assets and Company Size simultaneously and partially influence earnings management. This research answers the hypothesis that deferred tax assets and company size influence predicting earnings management.
Co-Authors Devi, Fitriyah Kusuma Inayah, Nur Lailiyatul Masyhad Muhammad Habibie Al Hamzah