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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Equilibrium Proceeding SENDI_U Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) EconBank : Journal Economics and Banking Jurnal Ekonomi Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Hardiyanti, Widhian
Universitas Stikubank
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Journal : EconBank : Journal Economics and Banking

 1 
DETEKSI MANAJEMEN LABA: PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW (Studi Empiris Perusahaan Manufaktur di Indonesia) Andi Kartika; Afifatul Janah; Widhian Hardiyanti
ECONBANK: Journal of Economics and Banking Vol 5 No 1 (2023): Edisi April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.260

Abstract

This study aims to identify profit management in manufacturing companies listed on the Indonesia Stock Exchange based on the factors that influence it, namely: tax planning, deferred tax burden, deferred tax assets, managerial ownership, and free cash flow. Profit management is measured using a profit distribution approach. The sampling method uses purposive sampling with a research period of 2018 to 2020. The relationship and or influence between variables is explained using Multiple Linear Regression Analysis. The results showed that the variables of tax planning, managerial ownership and free cash flow had a positive effect on profit management. Meanwhile, variable deferred tax burdens and deferred tax assets have an insignificant negative effect on profit management.
Co-Authors Adila Ayu Sukma Afifatul Janah Afiyanti, Arsita Andi Kartika Aprilia Ana Saputri Aquinia, Ajeng Batara Daniel Bagana Bogy Febriatmoko Bogy Febriatmoko Dewi Dian Pertiwi Eka dian Kurnia santi Fasya Fadhila Febri Rikasari Febru harti ani Ida Nurhayati Kartika Andi Muhammad Ali Ma’sum Nila Fauziah Nurul Aulia Haryanti Pipin Lestari Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Santoso, Ignatius Hari Sari, Anisa Kantata Sartika Wulandari Siti Nur Mismawati Sri Sudarsi