Pengaruh Deferred Tax Expense Dalam Mendeteksi Earnings Management Dengan Menggunakan Pendekatan Discretionary Revenue  

Oleh:

Hanna

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 16 no. 1 (Jun. 2014), page 1-11.
Topik: Deferred tax expense; rarnings management; discretionary revenue
Fulltext: 1_JBA_Juni14.pdf (520.05KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ59 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study examined the effect of deferred tax expense in detecting earnings management by using discretionary revenue model (Stubben 2010). After going through purposive sampling from all of the public companies in Bursa Efek Indonesia during 5 observation years (2008-2012), 113 samples are selected or equal to 565 observation firm years. The result of this research shows that deferred tax expense do not affect earnings management by using discretionary revenue model. This research found that deferred tax expense could not explain earnings management.

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