PENGARUH KOMPONEN PEMBENTUK KEWAJIBAN PAJAK TANGGUHAN BERSIH DALAM MENDETEKSI MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011- 2013)

Handayani, Lestari (2015) PENGARUH KOMPONEN PEMBENTUK KEWAJIBAN PAJAK TANGGUHAN BERSIH DALAM MENDETEKSI MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011- 2013). Other thesis, Universitas Sebelas Maret.

[img]
Preview
PDF - Published Version
Download (705Kb) | Preview

    Abstract

    The purpose of this study was to detect the earnings management by using the components of net deferred tax liabilities as changes in accruals and provision for income and expenses, changes in compensation, change the depreciation of fixed assets and other changes in the valuation of assets. The sample is determined by the method of purposive judgment sampling with a sample of 76 companies that have been listed on the Stock Exchange 2010-2013. This study used logistic regression to analyze the influence of independent variables on the dependent variable. The results of the factor analysis identified two components of net deferred tax liabilities have a significant impact in detecting earnings management, these components are compensated changes and changes in components other assets. Keywords: liability Net deferred tax, earnings management

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: azaria nur fadhillah
    Date Deposited: 27 Nov 2015 23:18
    Last Modified: 27 Nov 2015 23:18
    URI: https://eprints.uns.ac.id/id/eprint/22055

    Actions (login required)

    View Item