Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Kemampuan beban pajak tangguhan dalam mendeteksi manajemen laba

Yulianti ([Fakultas Ekonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi UI], 2005)

 Abstrak

ABSTRAK
The purpose of this study is to investigate whether the Deferred Tax
Expenses analysis can be employed to detect earnings management in Indonesian
Capital Market. This study also compares the deferred tax expenses method and
the accrual method as the proxy of Earnings Management. This study finds that
deferred tax expenses and the accrual measures (using Total Accruals model,
Modified Jones Model and Forward Looking Model) have positive and significant
impacts on the probability of earnings management to avoid !asses. It means that
the bigger the value of Accrual and Deferred Tax Expenses the bigger the
probability of earnings management practices. Of the three models used, the
deferred .Jax expenses variable has similar significances compared to total
accrual model and higher significances compared to the discretionary accrual
models. This shown that deferred tax expenses can be used as an alternative to
Accrual Models in explaining the earnings management phenomena around the
earnings threshold. In the additional study, we find that factors affected earnings
management can't explain the variation of Deferred Tax Expenses. Meanwhile it
can be used to explain the three-accrual models significantly. This finding
suggests that the use of deferred tax expenses as a proxy in earnings management
is still in doubt.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : J-pdf
Entri utama-Nama orang :
Subjek :
Penerbitan : Depok: [Fakultas Ekonomi dan Bisnis Universitas Indonesia, Fakultas Ekonomi UI], 2005
Sumber Pengatalogan :
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol.2, No. 1, Juni 2005: 107-309
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://jaki.ui.ac.id/index.php/home/article/view/211/211
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
J-pdf 03-19-385935113 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20336407
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