PENGARUH AKTIVA PAJAK TANGGUHAN, STRUKTUR MODAL DAN AKRUAL TERHADAP EARNING MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018)
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Institusion
Universitas Buddhi Dharma
Author
Lauwardi, Ferny
Subject
657.46 Akuntansi Perpajakan
Datestamp
2023-03-02 02:52:19
Abstract :
Earning Management is a process carried out by a management to commit an intentional fraud because of a certain interest. There are several variables that can affect Earning Management. In this study there are 3 variables, namely Deferred Tax Assets, Capital Structure and Accruals. This study aims to identify and test the effect of resilient tax assets, capital structure and accruals on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The data used in this study is secondary data, namely data on financial statements of companies listed on the Indonesia Stock Exchange in 2014-2018. The sample selection method uses purposive sampling, which is a sampling method based on certain criteria. Of the 18 listed companies, there are only 7 companies that meet the established research sample criteria. The analytical method used is inferential analysis. The results of this study indicate that the variable deferred tax assets and accruals have a value of> 0.05, which means the variable deferred tax assets and accruals do not have a significant effect on earnings management. While the capital structure variable has a value
Earning Management is a process carried out by a management to commit an intentional fraud because of a certain interest. There are several variables that can affect Earning Management. In this study there are 3 variables, namely Deferred Tax Assets, Capital Structure and Accruals. This study aims to identify and test the effect of resilient tax assets, capital structure and accruals on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The data used in this study is secondary data, namely data on financial statements of companies listed on the Indonesia Stock Exchange in 2014-2018. The sample selection method uses purposive sampling, which is a sampling method based on certain criteria. Of the 18 listed companies, there are only 7 companies that meet the established research sample criteria. The analytical method used is inferential analysis. The results of this study indicate that the variable deferred tax assets and accruals have a value of> 0.05, which means the variable deferred tax assets and accruals do not have a significant effect on earnings management. While the capital structure variable has a value
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