PENGARUH DEFERRED TAX DAN LEVERAGE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA

MUHAMMAD OKKY IRFA’ RAHMAWAN, NIM. 14820039 (2018) PENGARUH DEFERRED TAX DAN LEVERAGE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

In The Agency Theory, manager as agent has knowledge about firm condition actually, on the other hand stockholder as principal has not knowledge that same with manager. Such asymmetric information will cause conflict between manager and stockholder. Earning management can be caused by asymmetric information, so that manajer will use their knowladge to setting specific policies related firm earning. In The Positive Accounting Theory, manager does earning management with some motivation they are bonus, debt, and political cost hypothesys. On the basis of Agency and Positive Accounting Theory, this research aims to analyze the influence of deferred tax assets, deferred tax expense, and leverage on earning management. The paradigm of this reseach is cuantitative and using secondary data. Sample that used is firm which listed in ISSI (Indonesia Sharia Stock Index) with five period of observation, from 2012 until 2016. It based on purposive sampling method, so that in this research has 54 firms. The software that used is SPSS. This research using analisys of panel data regression with 5% of significance level. The result shows partially that deferred tax expense and leverage has influence on earning management. Meanwhile, deferred tax assets has no influence on earning management.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA.
Uncontrolled Keywords: earning management, deferred tax assets, deferred tax expense, and leverage
Subjects: Perbankan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Perbankan Syari'ah (S1)
Depositing User / Editor: Miftahul Ulum, S.Kom ------- youtube : ulum virgo -------- Facebook : digilibuin
Date Deposited: 23 Nov 2018 02:27
Last Modified: 23 Nov 2018 02:27
URI: http://digilib.uin-suka.ac.id/id/eprint/31639

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