DETERMINANTS OF EARNING MANAGEMENT IN THE FINANCIAL SECTORS

Autor:	Ryki Yuni Adi Priyanto, Wiwit Irawati
Jazyk:	English<br />Indonesian
Rok vydání:	2022
Předmět:	deferred tax expense current tax expense asset growth earnings management Finance HG1-9999 Business HF5001-6182
Zdroj:	Keunis, Vol 10, Iss 2, Pp 11-18 (2022)
Druh dokumentu:	article
ISSN:	2302-9315 2714-7274
DOI:	10.32497/keunis.v10i2.3495
Popis:	This research aims to provide empirical evidence regarding the effect of deferred tax expense, current tax expense, and asset growth on earnings management. This research was conducted on sub-financial manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing was carried out using the EViews 09 application. A sample of companies was selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it is revealed that deferred tax expense, current tax expense, and asset growth simultaneously significantly affect earnings management. Deferred tax expense and current tax expense variables do not affect earnings management, while asset growth variables affect earnings management.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/ea774f007bb749e5936cb74f113292f4 Zobrazit plný text záznamu View record in DOAJ