“PENGARUH DEFFERED TAX EXPENSE AND ACCRUAL TERHADAP EARNING MANAGEMENT” (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX).

Authors

  • Adnil Muhammad Ikhsan
  • Dwi Fitri Puspa
  • Ethika Ethika

Abstract

This research aims to test the effect of deffered tax expense and accrual of Earning Management. The population in this research is companies listed in Jakarta Islamic Index (JII) for period 2010-2013. Sample chosen uses a purposive sampling. The total sample as many as 16 companies. Data obtained from the annual report of companies listed in Jakarta Islamic Index (JII) for period 2010-2013.

 

Hypotesis tasted by a multiple regression models. Regression analysis was done using SPSS 16.0 and Eviews7. The result showed  that a variable deffered tax expense and accrual of significant Earning Management.

Keywords : Deffered Tax Expense, Accrual, Earning Management, Jakarta Islamic Index (JII)

Published

2015-06-25