PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA

Sari, Deni Purnama and Purwaningsih, Anna (2014) PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA. Jurnal Ekonomi Akuntansi. p1-31.

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Abstract

This study aims to determine the effect of the tax book differences on earnings management. The population in this study were the manufacturing companies listed at the Stock Exchange at the observation period of 2009 to 2011. The samples in this study consisted of 140 samples obtained through the purposive sampling technique. The independent variable of this study was the book tax differences. Book tax differences in this study were presented by the large positive book tax differences (LPBTD), which was proxy by the deferred tax expense, and the large negative book tax differences (LNBTD), which was proxy by the deferred tax benefits. The dependent variable used in this research was the earnings management, which was proxy by the earnings distribution approach. The method of analysis of this study used the logistic regression analysis. The results of the hypothesis testing showed that the first and second hypothesis were accepted, i.e. the LPBTD and the LNBTI had a positive effect on the profit management. Besides, the book tax differences had a positive effect on the profit management.

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