Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Perencanaan Pajak, Asimetri Informasi, Dan Leverage Terhadap Earnings Management (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

Sari, Esti Mustika and , Drs. Muhammad Abdul Aris, M.Si (2016) Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Perencanaan Pajak, Asimetri Informasi, Dan Leverage Terhadap Earnings Management (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to provide empirical evidence of influence: deferred tax assets, deferred tax expense, tax planning, information asymmetry, and leverage to earnings management on the company's Manufacturing listed on the Indonesian Stock Exchange 2010-2014. Sample selection is done by purposive sampling method. This research was conducted using secondary data. The sample in this study were 19 companies listed on the Indonesian Stock Exchange (BEI) during the period 2010-2014. The analytical method used is descriptive statistics, hypothesis testing using logistic regression. The results of this study prove that five variables examined, ie deferred tax assets, deferred tax expense, tax planning, information asymmetry and leverage, leverage only variable that had a significance level of 0.033 <0.05 which indicates that the variable leverage effect on earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Deferred Tax Assets, Information Asymmetry, Deferred Tax Expense,Earnings Management, Leverage, Tax Planning.
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ESTI MUSTIKA SARI
Date Deposited:	15 Aug 2016 03:35
Last Modified:	15 Aug 2016 03:35
URI:	http://eprints.ums.ac.id/id/eprint/46027

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