Analysis of Deferred Tax Expense, Current Tax Expense, Accruals and Operating Cash Flow in Detecting Earnings Management (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange Period 2011-2016). Final Project. Accounting Department. Economics Faculty. Setia Budi University of Surakarta

Buro, Martha Christianty Jesicca (2018) Analysis of Deferred Tax Expense, Current Tax Expense, Accruals and Operating Cash Flow in Detecting Earnings Management (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange Period 2011-2016). Final Project. Accounting Department. Economics Faculty. Setia Budi University of Surakarta. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This research aims to examine the factors in detecting earnings management. Dependent variable used in this study is earnings management. The independent variables used in this study are Deferred Tax Expense, Current Tax Expense, Accruals and Operating Cash Flow. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange period 2011-2016. The sample in this study is 20 companies selected by using purposive sampling method. This study uses multiple linear regression analysis as an analytical tool. The results showed that H1 Deferred Tax Expense had no significant effect on earnings management. H2 Current Tax Expense is not a significant effect on earnings management. H3 Accruals is not a significant effect on earnings management. H4 Operating Cash Flow is a significant effect on earnings management. Keywords : Earnings Management, Deferred Tax Expense, Current Tax Expense,

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Earnings Management, Deferred Tax Expense, Current Tax Expense, Accruals and Operating Cash Flow.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: magdalena kartika ningsih
Date Deposited: 26 Sep 2019 04:48
Last Modified: 26 Sep 2019 04:48
URI: http://repository.setiabudi.ac.id/id/eprint/368

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