Adetya, Lilah (2018) PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA. Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The aim of this study is to examine the effect of deferred tax assets and deferred tax expense to earnings management on real estate companies listed on the IDX during the period 2014-2016. The research method is quantitative research method. The data used are secondary data obtained through intermediate media that has been processed and has been documented. The sample was chosen by using purposive sampling method. This research uses multiple linear regression analysis. Based on the results of multiple linear regression analysis that the deferred tax asset has no effect on earnings management and the deferred tax expense has a significant effect on earnings management.

Item Type:	Thesis (Bachelors Degree (S1))
Student ID:	201410170311350
Keywords:	Deferred tax assets, deferred tax expense, and earnings management.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economics > Department of Accounting (62201)
Depositing User:	CKO Repository
Date Deposited:	30 Oct 2018 08:06
Last Modified:	30 Oct 2018 08:06
URI :	http://eprints.umm.ac.id/id/eprint/38892

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