Pengaruh Asimetri Informasi, Beban Pajak Tangguhan Dan Good Corporate Governance Terhadap Kualitas Laba

  • Berliana Revi Widjayanti Universitas Sarjanawiyata Tamansiswa
  • Andri Waskita Aji Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine and analyze the influence of information asymmetry, the deferred tax expense and good corporate governance on the quality of earnings in the manufacturing companies listed in Indonesia Stock Exchange period 2013 - 2017. The data analysis method used is multiple linear regression analysis. With purposive sampling method, acquired the 14 company from 142 manufacturing company in accordance with the criteria which will serve as the object of research. Based on the research, it is known that the asymmetry of information, the deferred tax expense and good corporate governance is simultaneously no  effect on earnings quality in manufacturing companies listed in Indonesia Stock Exchange in the period 2013 - 2017. However, partial, institutional ownership and a significant positive effect on the earnings management, while the asymmetry of information, the deferred tax expense, institutional ownership and the proportion of independent board no  effect on earnings quality in manufacturing companies listed in Indonesia Stock Exchange in the period from 2013 to 2017.


Keywords :information asymmetry, deffered tax, good corporate governance, quality of earnings.

Published
2019-01-17
How to Cite
WIDJAYANTI, Berliana Revi; AJI, Andri Waskita. Pengaruh Asimetri Informasi, Beban Pajak Tangguhan Dan Good Corporate Governance Terhadap Kualitas Laba. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 263 - 274, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/833>. Date accessed: 20 feb. 2019.