文章基本信息

标题：Effect of Tax Deferred Charges, Leverage and Size of Management Company Earnings (Empirical Study at Company Jakarta Islamic Index (JII) Listed in Indonesia Stock Exchange Period 2012-2015)
本地全文：下载
作者：Minanari . ; Ratu Andhini Kusumaningrat
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2017
卷号：8
期号：12
页码：93-104
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This research aims to know the influence of deferred tax expense, leverage and size of the company profit management in a proxy with discretionary accruals. The object of this research firm The Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange for the period 2012-2015. Samples in this study as many as 17 companies. The sampling is done by using purposive sampling method. As for the statistical analysis method used is multiple linear regression. The results of this study indicate that the deferred tax a significant effect on earnings management, while the leverage variable has no significant effect on earnings management. And simultaneously deferred tax expense, leverage and firm size influence earnings management. Keywords: deferred tax expense, leverage, firm size, earnings management
其他摘要：This research aims to know the influence of deferred tax expense, leverage and size of the company profit management in a proxy with discretionary accruals. The object of this research firm The Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange for the period 2012-2015. Samples in this study as many as 17 companies. The sampling is done by using purposive sampling method. As for the statistical analysis method used is multiple linear regression. The results of this study indicate that the deferred tax a significant effect on earnings management, while the leverage variable has no significant effect on earnings management. And simultaneously deferred tax expense, leverage and firm size influence earnings management. Keywords: deferred tax expense, leverage, firm size, earnings management
关键词：deferred tax expense; leverage; firm size; earnings management