DEFFERED TAX EXPENSE, PROFITABILITY, DISCRETIONARY ACCRUALS DAN MANAJEMEN LABA

This research examines the effect of deffered tax expense and profitability on earning management with discretionary accruals as interverning variable. The purpose of this study was to determine the effect of deffered tax expense and discretionary accruals on earning management proxied by return on assets with deffered tax expense proxied by discretionary accruals as variable that mediated the connection between deffered tax expense with earning management. The population in this research are all chemical manufacturing companies listed in Indonesia stock exchange during the period 2009-2013 using sampling methods that non-probability: purposive sampling. Based on predetermined criteria, there are 14 companies during years 2009 – 2013 were used as a sample with 70 observations during the time of observation. The results show that:  (1) deffered tax expense does not affect the discretionary accruals;(2) deffered tax expense doesn’t have significant positive effect on earning management;(3) discretionary accruals doesn’t have significant positive effect on earning management;(4) profitability has positive effect on earning management;and (5) discretionary accruals as an interverning variable that mediates the effect of deffered tax expense on earning management. Based on agency theory in outline, earning management is affected by the conflict of interest between agents and principal that arise when a part seeks to achieve or maintain a level of prosperity and motivated to improve himself with ever-increasing profitability proved by significant influence between Return On Asset as profitability variables on earnings management and also given that the accrual policy is a way of earning management manager and deffered Tax Expense reflects the accrual policies with different amount of time that is generated, then the Tax Expense deffered is used as a measure in detecting earnings management in research Here you are. So deffered tax expense through discretionary accruals that can affect their earnings management.

PENGARUH MANAJEMEN LABA DAN TAX PLANNING DENGAN KONSERVATISMA AKUNTANSI SEBAGAI VARIABEL INTERVENING TERHADAP SENGKETA PAJAK PENGHASILAN

The purpose of the study is to examine the effect of earnings management and  tax planning with accounting conservatism as an intervening variable for income tax dispute. The statistical method which is used to test the hypothesis of this study is path analysis. Sampling is done by using purposive random sampling, where sample included in the study had to meet certain criteria, after the selection that based on estabilished criteria, then the final sample of 10 companies obtained. The path analysis test results are earnings management and tax planning variable influence to tax dispute, while earnings management and tax planning variable throught accounting conservatism don’t influence to tax dispute and earnings management and tax planning variable jointly affect tax dispute through conservatism accounting. All of these studies also support the theory of motivation

Metodologi penelitian ekonomi dan sosial : teori, konsep, dan rencana proposal

xviii, 145 hlm.: 23 c

Metodologi Penelitian Ekonomi & Sosial : Teori, Konsep, dan Rencana Proposal

Berbagai konsep tentang penelitian juga dibahas dalam buku ini, seperti penelitian kuantitatif, penelitian kualitatif, dan penelitian campuran. Ketiga jenis penelitian tersebut dikupas tuntas dalam buku ini, dari perbedaan, persamaan, hingga analisis data ketiganya. Bukan hanya itu saja, buku ini juga dilengkapi dengan contoh-contoh yang diambil dari penelitian riil. Buku ini sangat membantu bagi para mahasiswa atau peneliti yang masih kebingungan dengan proses pembuatan proposal karena dalam buku Metodologi Penelitian Ekonomi dan Sosial: Teori, Konsep, dan Rencana Proposal telah dibahas secara mendalam tentang langkah-langkah dan unsur-unsur pembuatan proposal. Kajian literatur, hipotesis, metode pengumpulan data, variabel, pengukuran validitas dan reliabilitas, serta analisis data yang ada dalam proposal dibahas secara jelas dalam buku ini

Metodologi penelitian ekonomi dan sosial : teori, konsep, dan rencana proposal

xviii, 206 p.; 23 c