Dwi Rahayu Ningtyas, . (2014) PENGARUH AKTIVA PAJAK TANGGUHAN DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is performed to examine the effect of Deferred Tax Assets and Deferred Tax Liabillity toward Earning Management in Basic Metal and Chemical Industry in Indonesia Stock Exchange over 2009-2012. The population of this research is 62 Basic Metal and Chemical Industry companies listed on the Indonesia Stock Exchange over 2009-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 8 companies in Indonesia Stock Exchange from 62 companies those are classified in Basic Metal and Chemical Industry in Indonesia Stock Exchange. The analysis technique used here is binary logictic regression. The research results that Deferred Tax Assets gives not significantly effect on Earning Management, and Deferred Tax Liabillity gives not significantly effect on Earning Management too. We suggest for investor in Indonesia Stock Exchange that paying attention other factor that regards Earning Management with those information they can make the best decision for their invesments. On this research, Deferred Tax Assets and Deferred Tax Liabillity shows the not influencing variable toward Earning Management that is pointed out from point t-count is even smaller than point ttable have significance as big as 0,453.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 207112086] [Penguji II (Pembimbing) : Samin] [Penguji I : Noegrahini Lastiningsih] [Ketua Penguji : Lidya Primta Surbakti] |
| Uncontrolled Keywords: | Deferred Tax Assets, Deferred Tax Liabillity and Earning Management. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 07 Nov 2024 06:50 |
| Last Modified: | 07 Nov 2024 06:50 |
| URI: | http://repository.upnvj.ac.id/id/eprint/33996 |
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