Text

PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014-2018

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF DEFERRED TAX EXPENSE ON EARNINGS MANAGEMENT (CASE STUDY ON MANUFACTURING COMPANIES SUB SECTOR AUTOMOTIVE COMPANY LISTED ON THE INDONESIA STOCK EXCHANGE) Written by: Folkenberg Setiawan Aruan NIM: 1632034 This study aims to determine the effect of deferred tax expense on earnings management on manufacturing companies sub sector automotive listed on the Indonesia Stock Exchange. The research methode used in descriptive, that is the financial statement of 6 automotive sub sector companies list on the Indonesia Stock Exchange 2014-2018. Statistical analysis used was simple linear regression, correlation coefficient, significant test (t test), and coefficient of determination with SPSS 16.0 for windows. The population used in this study is the company’s financial statements, ang the samples of automotive sub sectors companies that are listed on the Indonesia Stock Exchange are in accordance with the criteria using purposive sampling. ABSTRACT THE EFFECT OF DEFERRED TAX EXPENSE ON EARNINGS MANAGEMENT (CASE STUDY ON MANUFACTURING COMPANIES SUB SECTOR AUTOMOTIVE COMPANY LISTED ON THE INDONESIA STOCK EXCHANGE) Written by: Folkenberg Setiawan Aruan NIM: 1632034 This study aims to determine the effect of deferred tax expense on earnings management on manufacturing companies sub sector automotive listed on the Indonesia Stock Exchange. The research methode used in descriptive, that is the financial statement of 6 automotive sub sector companies list on the Indonesia Stock Exchange 2014-2018. Statistical analysis used was simple linear regression, correlation coefficient, significant test (t test), and coefficient of determination with SPSS 16.0 for windows. The population used in this study is the company’s financial statements, ang the samples of automotive sub sectors companies that are listed on the Indonesia Stock Exchange are in accordance with the criteria using purposive sampling.