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Title: Pengaruh Deffered Tax Expense, Current Tax Expense Dan Akrual Terhadap Earning Management
Authors: Muhammad Akbar Wisyam
Advisors: Azzam Jasin
Keywords: deffered tax expense, earning management, accrual, current tax expense
Issue Date: 14-Nov-2014
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2014
Abstract: This research aims to analyze the influence of deffered tax expense, current tax expense and accrual on earning management. This research using purposive sampling to determine the sample. Data was obtained from the financial report of manufacturing companies which listed in Indonesian Stock Exchange (BEI) from period of 2011 - 2014. This research using logistic regression method. The results of this research indicate the current tax expense significant influence toward earning management, accrual significant influence toward earning management.
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