Jurnal Akuntansi dan Bisnis
Vol 14, No 1 (2014)

Earnings Management dan Beban Pajak

Juliati Juliati (Unknown)
Ahmad Ridwan (Unknown)
Sofyan Hadinata (Unknown)

Article Info

Publish Date
24 Jan 2014

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.

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Journal Info
Jurnal Akuntansi dan Bisnis
Website

Abbrev

jab

Publisher

Universitas Sebelas Maret

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of ...