| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Khairunnisa, Sharfina |
|
| dc.creator |
Fadilah, Sri |
|
| dc.creator |
Sofiyanti, Diamonalisa |
|
| dc.date |
2018-01-27 |
|
| dc.date.accessioned |
2019-09-12T07:05:11Z |
|
| dc.date.available |
2019-09-12T07:05:11Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10239 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24881 |
|
| dc.description |
Abstract. This research begins with the phenomenon of the manager's actions in informing the financial statements by manipulating the profit to make it look better. Factors that expectly affect earnings management actions include deferred tax expense, deferred tax assets and accrual basis. This research is meant to find out the influence of deferred tax expense, deferred tax assets and accrual basis on earnings management. The research method using descriptive method with data analysis technique using quantitative method and the test equipment of this research using the multiple linear regressions analysis. The data used in this study comes from the financial statements of companies registered in the Jakarta Islamic Index period 2014-2016. The sample was selected bye purposive sampling method. The results of this research indicate that: deferred tax expense and accrual basis have a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management. Keywords: Deferred Tax Expense, Deferred Tax Assets, Accrual Basis, Earnings Management.Abstrak. Penelitian ini berawal dari fenomena tindakan manajer dalam menginformasikan laporan keuangan dengan memanipulasi laba agar terlihat lebih baik. Faktor yang diduga mempengaruhi tindakan manajemen laba adalah beban pajak tangguhan, aktiva pajak tangguhan dan basis akrual. Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak tangguhan, aktiva pajak tangguhan dan basis akrual terhadap manajemen laba. Metode penelitian yang digunakan adalah metode deskriptif dengan teknik analisis data menggunakan metode kuantitatif dan menggunakan alat uji analisis regresi linear berganda. Data yang digunakan pada penelitian ini berasal dari laporan keuangan pada perusahaan yang terdaftar di Jakarta Islamic Index periode 2014-2016. Sampel dipilih dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa: beban pajak tangguhan dan basis akrual memiliki pengaruh yang signifikan terhadap manajemen laba. Sedangkan, aktiva pajak tangguhan tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Kata Kunci: Beban Pajak Tangguhan, Aktiva Pajak Tangguhan, Basis Akrual, Manajemen Laba. |
|
| dc.description |
This research begins with the phenomenon of the manager's actions in informing the financial statements by manipulating the profit to make it look better. Factors that expectly affect earnings management actions include deferred tax expense, deferred tax assets and accrual basis. This research is meant to find out the influence of deferred tax expense, deferred tax assets and accrual basis on earnings management. The research method using descriptive method with data analysis technique using quantitative method and the test equipment of this research using the multiple linear regressions analysis. The data used in this study comes from the financial statements of companies registered in the Jakarta Islamic Index period 2014-2016. The sample was selected bye purposive sampling method. The results of this research indicate that: deferred tax expense and accrual basis have a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management. Keywords: Deferred Tax Expense, Deferred Tax Assets, Accrual Basis, Earnings Management. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10239/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 273--279 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 273--279 |
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| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Beban Pajak Tangguhan, Aktiva Pajak Tangguhan, Basis Akrual, Manajemen Laba. |
|
| dc.subject |
|
|
| dc.subject |
Deferred Tax Expense, Deferred Tax Assets, Accrual Basis, Earnings Management |
|
| dc.title |
Pengaruh Daerah Pajak Tangguhan, Aktiva Pajak Tangguhan dan Basis Akrual terhadap Manajemen Laba (Studi Empiris Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2014-2016) |
|
| dc.title |
Pengaruh Beban Pajak Tangguhan, Aktiva Pajak Tangguhan dan Basis Akrual Terhadap Manajemen Laba |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
kuantitatif |
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| dc.type |
|
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