BENDY, BENDY (2015) KEMAMPUAN BEBAN PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA PADA PERUSAHAAN NON PUBLIK. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This research aimed to identify the effect of deferred tax expense, discretionary accruals and industry on the probability of detect earnings management practice of non public companies. Data used in the research originated from fiscal annual financial statement of non public companies. Based on predefined criteria, it was acquired 40 non public companies, with the number of observations in this reseacrch amounted to 40 financial statement observations. The data analysis technique used is the logistic regression. The results suggest that the discretionary accruals has partially significant effect on the probability of detect earnings management practice at the level of significance less than 5%, while the deferred tax expense of the non public companies and industry have no significant effect on the probability of detect earning management practice. Keywords: Earnings management, deferred tax expense, discretionary accruals, and industry Penelitian ini bertujuan untuk dapat mendeteksi pengaruh beban pajak tangguhan, diskresi akrual dan industri terhadap manajemen laba pada perusahaan non publik. Data yang digunakan dalam penelitian bersumber dari laporan keuangan fiskal perusahaan-perusahaan non publik. Perusahaan yang di jadikan objek penelitian ini sebanyak 40 perusahaan non publik, dengan jumlah penelitian data sebanyak 40 laporan keuangan. Teknik analisa data yang digunakan adalah dengan regresi logistik. Hasil dari penelitian ini menemukan bahwa akrual memiliki pengaruh yang signifikan terhadap manajemen laba pada perusahaan non publik, terlihat dengan level signifikansi yang lebih kecil dari 5%, sementara beban pajak tangguhan dan industri tidak memiliki pengaruh terhadap manajemen laba pada perusahaan non publik. Kata kunci : Manajemen laba, beban pajak tangguhan, diskresi akrual dan industri.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-060 |
| NIM/NIDN Creators: | 55512110029 |
| Uncontrolled Keywords: | Akuntansi Perpajakan, PJK, Earnings management, deferred tax expense, discretionary accruals, and industry. Manajemen laba, beban pajak tangguhan, diskresi akrual dan industri. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MYTHA ALVIANA SARI |
| Date Deposited: | 06 Jul 2022 00:02 |
| Last Modified: | 08 Jul 2022 05:37 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64517 |
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