PENGARUH ASET PAJAK TANGGUHAN, DISKRESIONER AKRUAL, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Dewi, Sofia Prima and Fenny, Fenny (2011) PENGARUH ASET PAJAK TANGGUHAN, DISKRESIONER AKRUAL, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Karya Ilmiah Dosen.

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Abstract

Earning management is a common activity that managers do in order to arrange financial statement. The action of earning management will be legal if it is done based on accounting principal scope. The purpose of this research is to examines the factors that influence earning management of companies in the manufacturing sector listed in Indonesia Stock Exchange. The factors that being examined were deferred tax asset, discretionary accrual, leverage, and company size. The data was collected using purposive sampling method. The sample used in this research were 61 sample covering the period from 2006 until 2009 and then the sample was classified into small profit firms dan small loss firms. For data analysis, this research used descriptive statistics, hosmer and lemeshow’s goodness of fit test, cox and snell’s R square, parameter estimation dan interpretation, omnibus test of model coefficient, prediction accuracy test, and logistic regression test. Logistic regression test showed that only company size has significant influence to earning management, while the other variables like deferred tax asset, discretionary accrual, and leverage do not have any significant influence to earning management.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 03 Apr 2017 07:43
Last Modified: 03 Apr 2017 07:43
URI: http://repository.untar.ac.id/id/eprint/268

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