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Analisis kemampuan beban pajak tangguhan, total akrual, dan beda permanen mendeteksi manajemen laba
The objectives of this research are to analyze the usage of earnings distribution to avoid losses and decrease in earnings. Besides that, this research also try to analyze the ability of deferred tax expense, total accrual, and permanent differences to detect earnings management at listed companies in Indonesian Stock Exchange for period 2001-2007. Thus research consists of two tests which are statistical and graphical test, and probit regression test. The result of statistical and graphical test is used to analyze earnings management from its abnormal earnings distribution. It shows that the listed companies in Indonesian Stock Exchange do the earnings management to avoid losses. The second test is the probit regression consists of independent variable: deferred tax expense, total accrual, and permanent differences. The result of this test shows that deferred tax expense variable is negatively and insignificantly affect the earnings management probability, total accrual is positively and significantly affect the earnings management probability at confidence level of 10%, and permanent differences variable is negatively and insignificantly affect the earnings management probability. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6741 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Earning management Earning distribution Tax expense |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 61 p. : il. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |