KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

Autor:	Reskino, Issan Chairul Imam
Rok vydání:	2016
Předmět:	Nonprobability sampling Earnings management Stock exchange business.industry Deferred tax Accounting Sample (statistics) Business Financial statement
Zdroj:	InFestasi. 12:55
ISSN:	2460-8505 0216-9517
DOI:	10.21107/infestasi.v12i1.1800
Popis:	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.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::7b36d85c83d09456712af7223cf6f6cd https://doi.org/10.21107/infestasi.v12i1.1800 Zobrazit plný text záznamu