ANALISA AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009 -2012

Abstract

This study aimed to Analyze Deferred tax assets and Discretionary Accrual As Predictors of Earnings Management In The Manufacturing Company Listed on the Indonesia Stock Exchange ( IDX ). The independent variable in this study was Deferred Tax Assets and Discretionary Accrual. The dependent variable in this study was Earnings Management .The samples used in this study were secondary data from the Indonesia Stock Exchange ( IDX ), namely in the form annual report of the listings manufacturing industry in Indonesia Stock Exchange from 2009 - 2012. Samples were taken by using purposive sampling method. This study used 38 manufacturing companies over a period of 4 years ( 2009-2012 ). The method of analysis in this study used logistic regression. The results of this study indicate that the Deferred Tax Assets and Discretionary Accrual no significant effect on earnings management .

Keywords : Deferred Tax Assets , Discretionary Accrual and Earnings Management.