DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE

  • Eky Septiawan Fakultas Ekonomi, Universitas Islam Attahiriyah Jakarta, Indonesia
  • Yohan H Wibowo Fakultas Ekonomi, Universitas Islam Attahiriyah Jakarta, Indonesia
  • Hendryadi Hendryadi Manajemen, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
DOI: https://doi.org/10.36407/akurasi.v2i2.193

Keywords: manajemen laba, asimetri informasi, liabilitas pajak

Abstract

This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.

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Published
2020-07-08
How to Cite
Septiawan, E., Wibowo, Y., & Hendryadi, H. (2020). DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 2(2), 95 - 102. https://doi.org/10.36407/akurasi.v2i2.193
Issue
Vol 2 No 2 (2020)
Section
Research Articles
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