ANALISIS PERUBAHAN AKTIVA PAJAK TANGGUHAN DAN KEWAJIBAN PAJAK TANGGUHAN UNTUK MENDETEKSI MANAJEMEN LABA
ABSTRACT: This research
provides evidence on the types of accounts
that reveal earnings management. This research build model based on Phillips
et. al. (2003). Phillips et. al. (2004) findings that deferred tax expense
(DTE) can be used to detect such earnings management. In particular, this
research investigates the relation between earnings management activities and
changes in deferred tax asset and
liability components using data from firm’s income tax footnote disclosure. The
sample of this study was manufacturing companies listed in Jakarta Stock
Exchange (JSX) within the period 2000-2004. The data was collected using
purposive sampling method and analysis data method using logit regression. The
sample consisted of 46 companies. This research
indicates that changes in the net deferred tax liability (NDTL) can be used to
detect earnings management to avoid earnings decline. And changes in the net
deferred tax liability component related to revenue and expense accrual and
reserves, compensation, depreciation of tangible assets, other asset valuation,
micsellaneous items, and change in the deferred tax asset valuation allowance can not be used to detect
earnings management to avoid earnings decline.
Keywords: earnings management,
accrual, operating cash flow, deferred tax expense, deffered tax assets, deffered
tax liability
Penulis: Subekti Djamaluddin
Kode Jurnal: jpmanajemendd080028
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