PENGARUH BEBAN PAJAK TANGGUHAN, AKRUAL, UKURAN PERUSAHAAN DAN ARUS KAS OPERASIONAL DALAM MENDETEKSI MANAJEMEN LABA (Studi Empiris pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia)

Rusman Effendi

Abstract


The aim of this research to examine the effect of deffered tax expense, accrual, and operation cash flow in detection earnings management for avoid reporting of earnings decreasing and loss. The research sample is real estate and property firm listed in Indonesia Stock Exchange for 2007 - 2012 by using method of purposive sampling. There are 10 firm of 47 firm fulfilling criterion as the research sample. The method of analysis of this research used logistic regression. The result of research indicate that (1) deffered tax expense (2) accruals and (3) the size of the company have significantly effect in detection earnings management for avoid reporting of earnings decreasing; (4) operation cash flow have not significantly effect in detection earnings management for avoid reporting of earnings decreasing.

 


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