Main Article Content

Abstract

Abstract- This study aims to determine empirically the fact effects of current tax expense and deferred tax expense on earnings management in companies listed in the LQ-45 index in the Indonesia Stock Exchange. This research uses quantitative analysis. The data used is secondary data. The sampling technique used is purposive sampling technique. The regression feasibility test used is normality test and Multicolinearity test. Analytical methods used Multiple Linear Regression Analysis, hypothesis testing (Test T and Test F), and Coefficient of Determination.

Regression equation for earnings management = 0.001 + 0.002 current tax expense + 1,287 deferred tax expense. Hypothesis testing as a whole (Test F) can be seen that the current tax expense and deferred tax expense significant effect on earnings management with a significance level of 0.045. Partially using (Test T) proves that current tax expense has no significant effect to earnings management with significance level 0,980 and deferred tax expense have positive and significant effect to earnings management with level of signifikansi 0,014. Coefficient of Determination (R2) adjusted on regression model obtained 0,086. This statement shows that the main influence of the independent variable (current tax expense and deferred tax expense) can simultaneously be contributed to earnings management of 8.6%, while 91.4% is influenced by other factors.

Keywords

Earnings management current tax expense and deferred tax expense

Article Details

Author Biographies

Indra Wijaya, STIE-IBEK Sekolah Akuntansi Indonesia

Mahasiswa Prodi Akuntansi

STIE-IBEK PANGKALPINANG

Yenfi Yenfi, STIE-IBEK Sekolah Akuntansi Indonesia

Dosen Pembimbing

Haryani Haryani, STIE-IBEK Sekolah Akuntansi Indonesia

Dosen Pembimbing
How to Cite
Wijaya, I., Yenfi, Y., & Haryani, H. (2017). ANALISIS PENGARUH BEBAN PAJAK KINI DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Kasus Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015). Jurnal Akuntansi Bisnis & Keuangan , 13(2), 36-45. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JIABK/article/view/302

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