Pasaribu, Hiras and Widhiastuti, Nur Indah (2014) ANALISIS BEBAN PAJAK PENGHASILAN DAN KEUTUNGAN MANAJEMEN ASSETS DALAM MENDETEKSI MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN. In: Konferensi lmiah Akuntasi 1 Seminar call for paper student colloquium tema Sinergi peran akuntan dan otoritas jasa keuangan (OJK) dalam meningkatkan transformasi dan akuntabilitas pelaporan keuangan, 26-27 Feb 2014, Universitas Mercu Buana Jakarta.
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Abstract
This study aimed to test the ability of current tax expense, deferred tax and return on management assets, simultaneously and partially in detecting earnings management in mining companies listed on the Indonesia Stock Exchange. The study was conducted on mining companies amounted to 37 as population and sample used contained 12 companies, using purposive sampling technique. Data were collected from ICMD during the periods of 2007- 2011. The results showed: (1) Simultaneously, current tax expense, deferred tax assets and Profit Management, capable of detecting earnings management, and (2) Partially that only Return on management assets which is capable of being used as a predictor in detecting earnings management, while Current tax expense, and Deffered tax is not able to be used as a predictor in detecting earnings management in mining companies listed on the Indonesia Stock Exchange. Keyword: Current tax expense, ROMA, Deffered tax, Earnings management
| Item Type: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | Current tax expense, ROMA, Deffered tax, Earnings management |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 01 Jul 2020 08:59 |
| Last Modified: | 01 Jul 2020 08:59 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22936 |
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