Academia Open
Vol 3 (2020): December
Business and Economics

The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management
Pengaruh Beban Pajak Tangguhan, Profitabilitas dan Leverage terhadap Manajemen Laba


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  • Rita Sriwahyuni,
  • Herman Ernandi*
Rita Sriwahyuni
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.3.2020.1318
Published September 5, 2021
Keywords
  • Deferred Tax Expense,
  • Earning Management,
  • Profitability and Leverage
How to Cite
Sriwahyuni, R., & Ernandi, H. (2021). The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management. Academia Open, 3, 10.21070/acopen.3.2020.1318. https://doi.org/10.21070/acopen.3.2020.1318

Copyright (c) 2020 Rita Sriwahyuni, Herman Ernandi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This research uses quantitative research methods. The data source obtained is secondary data obtained from the Indonesia Stock Exchange (BEI). The data will be analyzed using the classical assumption test method, the goodnes of fit model test and multiple linear regression. The independent variables in this study are dependent tax expense, profitability and leverage. The dependent variable in this study is earnings management.
Based on the data analysis conducted, it is concluded that deferred tax expense and profitability have no effect on earnings management. This means that earnings management cannot be measured by the variable deferred tax expense and profitability. However, the leverage variable has an effect on earnings management. This means that the leverage of a company can be used as a guide in determining earnings management

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