Analisis pengaruh perubahan liabilitas pajak tangguhan bersih, tata kelola perusahaan, dan kepemilikan keluarga terhadap praktik manajemen laba di Indonesia

Deskripsi

This study aims to examine whether changes in net deferred tax liabilities (NDTLs) affect earnings management and what components effect on earnings management. This study also examines the effect of corporate governance and family ownership on earnings management. With a sample of 109 firms listed in Indonesia Stock Exchange (IDX) during 2008-2012, this study finds that changes in NDTL positively affect on earnings management and the components effect are other current asset, tax carry forward and unrealized gain or loss, deferred tax allowance, and other valuation. This study also finds that corporate governance and family ownership negatively affect earnings management..