KEMAMPUAN BEBAN PAJAK TANGGUHAN DALAM MEMPREDIKSI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

BUDIARTI, ANGGARI (2013) KEMAMPUAN BEBAN PAJAK TANGGUHAN DALAM MEMPREDIKSI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study is intended to analyze the ability of deferred tax expense in detecting earnings management in manufacturing companies. This study did not use the accrual basis of such studies have been done earlier because the accrual method has been proven to not be used to predict earnings management. The population of this study using menufaktur company listed on the stock exchanges of Indonesia in 2009-2011. The research sample used as the object of study by purposive sampling is a total of 12 manufacturing companies. The hypothesis of this study is tested by regression analysis, to answer the aim of this study, regression is used to analyze the relations between independent variables and dependent variable. The results of hypothesis testing that has been done to accept the hypothesis that states that deferred tax expense is not significant in detecting management activities indicating that the deferred tax expense can not be used to predict earnings management. Keywords : Deferred Tax Expense, Earnings Management.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 20 Jun 2017 04:10
Last Modified: 20 Jun 2017 05:41
URI: http://eprints.perbanas.ac.id/id/eprint/1405

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