文章基本信息

标题：KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA
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作者：- Reskino ; Issan Chairul Imam
期刊名称：InFestasi: Jurnal Bisnis dan Akuntansi
印刷版ISSN：0216-9517
电子版ISSN：2460-8505
出版年度：2016
卷号：12
期号：1
页码：55-65
DOI：10.21107/infestasi.v12i1.1800
出版社：Universitas Trunojoyo Madura
摘要：This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method. Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.
关键词：earnings management; deferred tax expense; institusional ownership