The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices  

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Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Dinamika Manajemen vol. 7 no. 01 (2016), page 22-31.
Topik: Deferred Tax Asset; Discretion-ary Accrual; Leverage; Company Size; Tax Planning; and Earnings Management

Isi artikel

The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Finan-cial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the re-search are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings man-agement, leverage has negative and significant effect to the earnings management, company size has posi-tive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.

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