Open AccessDETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE
Author(s) -
Eky Septiawan,
Yohan Henri Wibowo,
Hendryadi Hendryadi
Publication year - 2020
Publication title -
akurasi
Language(s) - English
Resource type - Journals
eISSN - 2720-9067
pISSN - 2685-1059
DOI - 10.36407/akurasi.v2i2.193
Subject(s) - stock exchange , leverage (statistics) , earnings management , panel data , business , accounting , earnings , economics , econometrics , finance , statistics , mathematics
This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.