PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014)
This study aimed to analyze the relationship between deferred tax expense, profitability and tax planning to earnings management with leverage as control variables. Measuring earnings management are used in this study determined based approach to conditional revenue model (Stubben, 2010). The study...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Pamulang
2016-12-01
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| Series: | Keberlanjutan |
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| Online Access: | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/85 |
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| _version_ | 1849310798087716864 |
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| author | Budi Setyawan |
| author_facet | Budi Setyawan |
| author_sort | Budi Setyawan |
| collection | DOAJ |
| description | This study aimed to analyze the relationship between deferred tax expense, profitability and tax planning to earnings management with leverage as control variables. Measuring earnings management are used in this study determined based approach to conditional revenue model (Stubben, 2010).
The study population was manufacturing sub-sectors of automotive and components listed in the Indonesia Stock Exchange in 2010-2014, namely 12 companies using purposive sampling technique. Methods of data analysis using descriptive statistical analysis, test classic assumptions and hypothesis testing.
These results indicate that the deferred tax expense, profitability and tax planning have a significant effect simultaneously on earnings management. The test results only partially profitability has a significant effect on earnings management. However, the deferred tax expense and tax planning does not have a significant effect on earnings management. |
| format | Article |
| id | doaj-art-20847f3be79a46b080b08482c6e3eb10 |
| institution | Kabale University |
| issn | 2528-5599 2614-3291 |
| language | Indonesian |
| publishDate | 2016-12-01 |
| publisher | Universitas Pamulang |
| record_format | Article |
| series | Keberlanjutan |
| spelling | doaj-art-20847f3be79a46b080b08482c6e3eb102025-08-20T03:53:38ZindUniversitas PamulangKeberlanjutan2528-55992614-32912016-12-0111154010.32493/keberlanjutan.v1i1.y2016.p15-4045PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014)Budi SetyawanThis study aimed to analyze the relationship between deferred tax expense, profitability and tax planning to earnings management with leverage as control variables. Measuring earnings management are used in this study determined based approach to conditional revenue model (Stubben, 2010). The study population was manufacturing sub-sectors of automotive and components listed in the Indonesia Stock Exchange in 2010-2014, namely 12 companies using purposive sampling technique. Methods of data analysis using descriptive statistical analysis, test classic assumptions and hypothesis testing. These results indicate that the deferred tax expense, profitability and tax planning have a significant effect simultaneously on earnings management. The test results only partially profitability has a significant effect on earnings management. However, the deferred tax expense and tax planning does not have a significant effect on earnings management.https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/85conditional revenue modelprofitabilityearnings management. |
| spellingShingle | Budi Setyawan PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) Keberlanjutan conditional revenue model profitability earnings management. |
| title | PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) |
| title_full | PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) |
| title_fullStr | PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) |
| title_full_unstemmed | PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) |
| title_short | PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) |
| title_sort | pengaruh beban pajak tangguhan profitabilitas dan perencanaan pajak terhadap manajemen laba studi empiris pada perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di bursa efek indonesia periode 2010 2014 |
| topic | conditional revenue model profitability earnings management. |
| url | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/85 |
| work_keys_str_mv | AT budisetyawan pengaruhbebanpajaktangguhanprofitabilitasdanperencanaanpajakterhadapmanajemenlabastudiempirispadaperusahaanmanufaktursubsektorotomotifdankomponenyangterdaftardibursaefekindonesiaperiode20102014 |