Manajemen Laba dan Faktor yang Mempengaruhinya
This study investigates the factors that influence earnings management. Where these factors include deferred tax expense, managerial skills, and tax planning. This study uses manufacturing companies listed on the IDX for the 2016-2018 period as a population. Furthermore, the sample was taken using p...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2021-01-01
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| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/12620 |
| _version_ | 1818874173300146176 |
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| author | Devi Permatasari Rosa Tiana Wulandari |
| author_facet | Devi Permatasari Rosa Tiana Wulandari |
| author_sort | Devi Permatasari |
| collection | DOAJ |
| description | This study investigates the factors that influence earnings management. Where these factors include deferred tax expense, managerial skills, and tax planning. This study uses manufacturing companies listed on the IDX for the 2016-2018 period as a population. Furthermore, the sample was taken using purposive sampling technique, where the total sample obtained was 150 manufacturing companies. The analysis technique uses multiple linear regression methods assisted by SPSS 22 analysis tools. This study provides the result that deferred tax expense has a positive effect on earnings management. Meanwhile, tax planning and managerial skills have no effect on earnings management. |
| first_indexed | 2024-12-19T13:06:23Z |
| format | Article |
| id | doaj.art-4782da642dc24621b77c5bb35fd8ea4f |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-12-19T13:06:23Z |
| publishDate | 2021-01-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-4782da642dc24621b77c5bb35fd8ea4f2022-12-21T20:20:03ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522021-01-01101119http://dx.doi.org/10.30659/jai.10.1.1-19Manajemen Laba dan Faktor yang MempengaruhinyaDevi Permatasari0Rosa Tiana Wulandari1Universitas Islam Sultan AgungUniversitas Islam Sultan AgungThis study investigates the factors that influence earnings management. Where these factors include deferred tax expense, managerial skills, and tax planning. This study uses manufacturing companies listed on the IDX for the 2016-2018 period as a population. Furthermore, the sample was taken using purposive sampling technique, where the total sample obtained was 150 manufacturing companies. The analysis technique uses multiple linear regression methods assisted by SPSS 22 analysis tools. This study provides the result that deferred tax expense has a positive effect on earnings management. Meanwhile, tax planning and managerial skills have no effect on earnings management.http://jurnal.unissula.ac.id/index.php/jai/article/view/12620deferred tax expensetax planningmanagerial skillsearnings management |
| spellingShingle | Devi Permatasari Rosa Tiana Wulandari Manajemen Laba dan Faktor yang Mempengaruhinya Jurnal Akuntansi Indonesia deferred tax expense tax planning managerial skills earnings management |
| title | Manajemen Laba dan Faktor yang Mempengaruhinya |
| title_full | Manajemen Laba dan Faktor yang Mempengaruhinya |
| title_fullStr | Manajemen Laba dan Faktor yang Mempengaruhinya |
| title_full_unstemmed | Manajemen Laba dan Faktor yang Mempengaruhinya |
| title_short | Manajemen Laba dan Faktor yang Mempengaruhinya |
| title_sort | manajemen laba dan faktor yang mempengaruhinya |
| topic | deferred tax expense tax planning managerial skills earnings management |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/12620 |
| work_keys_str_mv | AT devipermatasari manajemenlabadanfaktoryangmempengaruhinya AT rosatianawulandari manajemenlabadanfaktoryangmempengaruhinya |