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description Journal article public Jurnal Online Insan Akuntan

Manajemen Laba Ditinjau dari Faktor Beban Pajak Tangguhan, Profitabilitas dan Leverage

Islamiah Kamil, Meiliyah Ariyani
Published 2017

Abstract

This study aims to: 1) To determine the effect of the deferred tax expense on earnings management on Banking Companies listed on the Indonesia Stock Exchange Period 2014-2016.2) To determine the effect of profitability on earnings management in Banking Companies listed in Indonesia Stock Exchange Period 2014 -2062. 3) To determine the effect of leverage on earnings management on Banking Companies listed in Indonesia Stock Exchange Period 2014-2016. The research method used is causal, with unit analysis of financial statements of banking companies listed in Indonesia Stock Exchange 2014-2016. Data analysis was done by hypothesis test analysis using SPSS 20.0 software. The results showed partial deferred tax expense does not significantly affect earnings management. This is evidenced from the results of t tests that have been done. Profitabitas partially significant effect on earnings management. This is evidenced from the results of t tests that have been done. Leverage has no significant effect on earnings management. This is evidenced from the results of t tests that have been done. Deferred tax expense, profitability and leverage are simultaneously significant to earnings management. This is evidenced from the results of the F test that has been done.   Keywords: Profit Management, Deferred Tax Expense, Profitability, Leverage, Banking

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