Articlediamond2022

Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba

Muhammad Satrio Wibisono · Nuramalia Hasanah · Hafifah Nasution · I Gusti Ketut Agung Ulupui · Indah Muliasari

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Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.

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2019Impact of Leverage and Firm Size on Earnings Management in Indonesia 2018The effect of board characteristics and audit committee characteristics on audit quality 2015Assessment of the Effects of Firms Characteristics on Earnings Management of Listed Firms in Nigeria 2017Asimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba 2016PENGARUH ARUS KAS BEBAS, CAPITAL ADEQUACY RATIO DAN GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA 2019PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA 2019PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2013-2016 2019pengaruh profitabilitas, aktiva pajak tangguhan, perencanaan pajak, dan leverage terhadap manajemen laba

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