Kisno, Kisno and ISTIANINGSIH, ISTIANINGSIH (2016) DETECTION EARNINGS MANAGEMENT by DEFERRED TAX EXPENSE and FIRM CHARACTERISTIC. MANDIRI. (Unpublished)
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DETECTION EARNINGS MANAGEMENT by DEFERRED TAX EXPENSE and FIRM CHARACTERISTIC.pdf Download (1MB) |
Abstract
This study aimed to examine the effect of deferred tax expense and the Firm characteristics in a proxy with ROA and leverage to earnings management.The data is analyzed secondary data research company manufacturing year period 2011- 2013. From a population of 426 got 45 samples obtained by using purpose sampling. The analytical method used is multiple linear regression.Statistical test results showed that partially: 1). Deferred tax expense have possitive anda significant effect on Earning management. 2). Characteristics of the company in a proxy by ROA no impact on earnings management. 3). Characteristics of the company in a Proxy by leverage have positive and significant impact on earnings management. Keywords: Earnings Management, deferred tax expenses, ROA, Leverage
| Item Type: | Other |
|---|---|
| Subjects: | Ilmu Sosial > Ekonomi > Akuntansi Ilmu Sosial > Ekonomi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dr Istianingsih Sastrodiarjo |
| Date Deposited: | 07 Dec 2020 02:05 |
| Last Modified: | 07 Dec 2020 02:05 |
| URI: | http://repository.ubharajaya.ac.id/id/eprint/6169 |
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