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Kemampuan beban pajak tangguhan dalam mendeteksi manajemen laba

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The purpose of this study is to investigate whether the Deferred Tax Expenses analysis can be employed to detect earnings management in Indonesian Capital Market. This study also compared the deferred tax expenses method and the accrual method as the proxy of Earnings Management. This study finds that deferred tax expenses and the accrual measures (using Total Accruals model, Modified Jones Model and Forward Looking Model) have positive and significant impacts on the probability of earnings managemnt to avoid losses. It means that the bigger the value of Accrual and Deferred Tax Expenses the bigger the probability of earnings management practices. Of the three models used, the deferred tax expenses variable has similar significances compared to total accrual model and higher significances compared to the discretionary accrual models. THis shown that deferred tax expenses can be used as an alternative to Accrual Models in explaining the earnings management phenomena around the earnings threshold. In the additional study, we find that factors affected earnings management can't explain the variation of Deferred Tax Expenses. Meanwhile it can be used to explain the three-accrual models significantly. This finding suggests that the use of deferred tax expenses as a proxy in earnings managment is still in doubt..Printed Journal, baca ditempat

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Ketersediaan

Call Number	Location	Available
JAKI0201	PSB lt.dasar - Pascasarjana	1

Penerbit	Depok: Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia
Edisi	-
Subjek	Earnings management Deferred tax expense
ISBN/ISSN	18298494
Klasifikasi	-
Deskripsi Fisik	-
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data