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All Journal AKUNTABILITAS Wahana Riset Akuntansi BISNIS: Jurnal Bisnis dan Manajemen Islam JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS AKTSAR: Jurnal Akuntansi Syariah Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Akuntansi dan Bisnis Journal of Accounting Auditing and Business EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic economy and Community Engagement Journal of Accounting Inquiry
Sofyan Hadinata
Universitas Islam Negeri Sunan Kalijaga
Religion Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi dan Bisnis

 1 
Earnings Management dan Beban Pajak Juliati Juliati; Ahmad Ridwan; Sofyan Hadinata
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i1.152

Abstract

This study have a goal to give empirical evidence that deferred tax expensea and current tax expense have an aility to detect eanings management at changing of tax rate like the study that be done(Philips, 2003; Dhaliwal, 2003, Yulianti, 2005 dan Hendrawan, 2007). This study used discretionary accruals to measure earnings management. Data used manufacturer company that list at Indonesian Stock Exchange 2008 -2012. The test of liner regression showed that deferred tax expense and current tax expense have an ability to detect earnings management.
Co-Authors Ahmad Ridwan Diah Anggari Hardianti Dwi Marlina Wijayanti Faiz Rahman Siddiq Java Mahbubillah Nibras Juliati Juliati Lailatis Syarifah Muhammad Yusuf Shalihin Muhfiatun, Muhfiatun Mustafa, Zulhikmah Putri Mustika Azzahrah Prasojo Prasojo Rizky Aulia Siddiq, Faiz Rahman