THE INFLUENCE OF TAX-DEFERRED TOWARD EARNINGS MANAGEMENT

Ani, Kusbandiyah and Rina, Mudjiyanti (2018) THE INFLUENCE OF TAX-DEFERRED TOWARD EARNINGS MANAGEMENT. Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

This research aims to obtain empirical evidence of whether there is a positive influence Assets tax-deferred and Acrual toward earnings management Research data are secondary data form of financial statements information property companies, real estate and construction of buildings that are listed in the Indonesia stock exchange publish their financial report period 2009 – 2013. The results of this study concluded that the assets tax-deferred positive influence toward earnings management on company property, real estate and construction of buildings that are listed on the Indonesia stock exchange, indicated significant value of 0.011 less than 0.05. Accrual and have no positive effect toward earnings management on property companies, real estate and construction of buildings that are listed on the Indonesia stock exchange, indicated significant value of 0.197 more than 0.05

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