Pengaruh Ukuran Perusahaan dan Beban Pajak Tangguhan Terhadap Raktik Manajemen Laba

PENGARUH UKURAN PERUSAHAAN DAN BEBAN PAJAK TANGGUHAN  TERHADAP PRAKTIK MANAJEMEN LABA

Hesti Ratnasari

Abdullah Mubarok, SE, M.Si

Universitas Pamulang

abdullahmubarok36@gmail.com

ABSTRACT

This study aims to determine whether the size of the company and the deferred tax expense to have a significant effect on earnings management practices in the manufacturing sub-sectors of the consumer goods industry either partially or simultaneously. Data obtained from the Annual Report and the financial statements are published in the Indonesia Stock Exchange which can then be processed.

In this research, earnings management measured by calculating Discretionary Accruals Jones models by Dechow et al. Company size measured by the natural logarithm of total assets and the deferred tax expense is measured from the deferred tax expense in the financial period divided by total assets in the previous period.

The population in this study is a companies manufacturing consumer goods industry subsectors listed on the Indonesia Stock Exchange (BEI) in 2011 to 2015 as many as 22 companies. The sample selection using purposive sampling method. The data used in this research is secondary data.  The analysis using multiple linear regression analysis using the statistical application that is Statistical Package for Social Sciences (SPSS) version 22 as test equipment.

The results of this study indicate that company size  has a significant positive effect on earnings management and the deferred expense significant negative effect on earnings management. As well as simultaneous testing concluded that the size of the company and the deferred tax expense and a significant positive effect on earnings management in companies manufacturing consumer goods industry subsector listed in Indonesia Stock Exchange (BEI) 2011-2015.

 Keywords:  Corporate size, deferred tax expense, Earnings Management,

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