Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi

Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Finanacial Distress Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021

Khori Afifah Eka Putri (Universitas Bhayangkara Jakarta Raya)
Mulyadi Mulyadi (Universitas Bhayangkara Jakarta Raya)
Panata Bangar Hasioan Sianipar (Universitas Bhayangkara Jakarta Raya)

Article Info

Publish Date
31 Jul 2023

Abstract

Financial hardship as a moderator of the impact of deferred tax assets and deferred tax costs on profit management in food and beverage firms listed on the Indonesia Stock Exchange between 2018 and 2021. The purpose of this research is to find out how (1) deferred tax assets affect profit management, (2) deferred tax expenses affect profit management, (3) the impact of deferred tax assets on the relationship between profit management and financial distress, and (4) the impact of deferred tax expenses on that same relationship. For the years 2018-2020, the sample consists of food and beverage firms trading on the Indonesia Stock Exchange. This research uses a sample of 16 firms in the food and beverage industry that are listed on the Indonesia Stock Exchange between 2018 and 2021. According to the findings: (1) deferred tax assets positively affect profit management; (2) deferred tax expense positively affects profit management; (3) financial distress bolsters the effect of deferred tax assets on profit management; and (4) financial distress dampens the effect of deferred tax burden on profit management.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Akuntansi: Jurnal Riset Ilmu Akuntansi
Website

Abbrev

Akuntansi

Publisher

Universitas Sains Dan Teknologi Komputer

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...