Open AccessThe Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management
Author(s) -
Rita Sriwahyuni,
Herman Ernandi
Publication year - 2021
Publication title -
academia open
Language(s) - English
Resource type - Journals
ISSN - 2714-7444
DOI - 10.21070/acopen.3.2020.1318
Subject(s) - profitability index , leverage (statistics) , earnings management , stock exchange , econometrics , earnings , variables , business , operating leverage , regression analysis , economics , accounting , finance , statistics , mathematics
This research uses quantitative research methods. The data source obtained is secondary data obtained from the Indonesia Stock Exchange (BEI). The data will be analyzed using the classical assumption test method, the goodnes of fit model test and multiple linear regression. The independent variables in this study are dependent tax expense, profitability and leverage. The dependent variable in this study is earnings management.Based on the data analysis conducted, it is concluded that deferred tax expense and profitability have no effect on earnings management. This means that earnings management cannot be measured by the variable deferred tax expense and profitability. However, the leverage variable has an effect on earnings management. This means that the leverage of a company can be used as a guide in determining earnings management