pengaruh profitabilitas, aktiva pajak tangguhan, perencanaan pajak, dan leverage terhadap manajemen laba

  • Ainaul Maslihah Universitas Sarjanawiyata Tamansiswa

Abstract

This research aims to determine: the effect of profitability on earnings management,the effect of deferred tax assets on earnings management,the effect of tax planning on earning management,the effect of leverage on earnings management, and the effect of profitability, deferred tax assets, tax planning, and leverage simultaneously on earnings management. This research belongs to the research type of causality relationship with a quantitative approach. The results of this research indicated that profitability has no significant effect on earning management with a tcount of -1,368, significant value of 0,178>0,05, and β of -0,189 (negative). While deferred tax assets has no significant effect on earning management with tcount of 0,191, significant value of 0,849>0,05 and β of 0,008 (positive). Next, tax planning has a significant effect on earningmanagement withtcountvalue of 2,583, significant value of 0,013<0,05, and β of 0,271 (positive). Furthermore, leverage has no significant effect on earnings management with tcount of -1,595, significant value of 0,118>0,05, and β of -0,123 (negative). Therefore, profitability, deferred tax assets, tax planning, and leverage simultaneously influence the earning management with the Fcount value is 2,980 and it is significant at the number of 0,029<0,05.

Published
2019-01-15
How to Cite
MASLIHAH, Ainaul. pengaruh profitabilitas, aktiva pajak tangguhan, perencanaan pajak, dan leverage terhadap manajemen laba. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 41 - 56, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/769>. Date accessed: 20 feb. 2019.