scholarly journals Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba

2015 ◽  
Vol 2 (01) ◽  
pp. 19-31
Author(s):  
Thomas Junior Sibarani ◽  
Nur Hidayat ◽  
Surtikanti Surtikanti
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Flow Analysis ◽  
Discretionary Accruals ◽  
Probability Of Occurrence ◽  
Operating Cash Flow ◽  
Deferred Tax ◽  
Tax Expense

A B S T R A C T The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management. A B S T R A K Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba. JEL Classification: G14, G30

Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba

2015 ◽  
Vol 2 (01) ◽  
pp. 19-31
Author(s):  
Thomas Junior Sibarani ◽  
Nur Hidayat ◽  
Surtikanti Surtikanti
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Flow Analysis ◽  
Discretionary Accruals ◽  
Probability Of Occurrence ◽  
Operating Cash Flow ◽  
Deferred Tax ◽  
Tax Expense

A B S T R A C T The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management. A B S T R A K Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba. JEL Classification: G14, G30

scholarly journals The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018

Webology ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 568-586
Author(s):  
Erike Anggraeni ◽  
Muslim Marpaung ◽  
Ersi Sisdianto ◽  
Bayu Tri Cahya ◽  
Muhammad Kurniawan
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Discretionary Accruals ◽  
Positive Influence ◽  
Fiscal Year ◽  
Discretionary Accrual ◽  
The Difference ◽  
Deferred Tax ◽  
A Current ◽  
Tax Expense

The study aims to provide an overview of the influence of deferred tax expense, current tax and discretionary accruals to earnings management towards Earnings Management where it was caused by the temporary differences between accounting income and taxable profit. In this PSAK, there is a statement paragraph that can provide freedom of management in determining an earning in deferred tax of the difference between accounting standard and tax regulations in the amount of deferred tax payable related to accounting income in a current perioed or a current fiscal year. The amount of current tax is same with tax expense in SPT. The type of a method of this study is quantitative. Based on the hipothesis testing, it can be concluded that deferred tax expense and discretionary accruals have a significant positive influence toward earnings management while current tax has no significant positive towards Earnings Management in Manufactured Company registered at Indonesia Stock Exchange in the period of 2014 – 2018. The limitation of this study is that it only discusses how much influence the deferred tax expense, current tax and discretionary accruals have on earnings management, as well as the number of samples and populations that are less than 100 samples, thus opening up opportunities for new researchers by adopting the same theme. The implications of this study are expected to be able to add to the state of knowledge relating to the effect of deferred tax expense, current tax and discretionary accruals on earnings management.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

2019 ◽  
Vol 4 (1) ◽  
pp. 77-88
Author(s):  
Fatchan Achyani ◽  
Susi Lestari
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Annual Report ◽  
Stock Exchange ◽  
Tax Planning ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Deferred Tax Assets ◽  
Deferred Tax ◽  
Tax Expense

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.

scholarly journals ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 145-160
Author(s):  
Randi Febrian ◽  
Tertiarto Wahyudi ◽  
Ahmad Subeki
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.

The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

2021 ◽  
Vol 1 (3) ◽  
pp. 243-250
Author(s):  
Indra Kusumawardhani ◽  
Sri Luna Murdianingrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Deferred Tax ◽  
Tax Expense

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.

Relationship between earnings management, CEO compensation, and stock return on Tehran Stock Exchange

2019 ◽  
Vol 23 (1) ◽  
pp. 1-22
Author(s):  
Mahdi Moardi ◽  
Mahdi Salehi ◽  
Simin Poursasan ◽  
Homa Molavi
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Significant Relationship ◽  
Stock Return ◽  
Stock Exchange ◽  
Discretionary Accruals ◽  
Content Type ◽  
Future Cash Flow ◽  
Accruals Quality ◽  
The Relationship

Purpose The purpose of this paper is to investigate the relationship between earnings management and chief executive officers’ (CEOs) compensation. Owing to the fact that earnings management does not have only opportunistic effects, but signaling effects, this study focuses on accruals quality to examine earnings management incentives. Thus, accruals quality is described against future cash flow. The empirical evidences suggest that a positive relationship between discretionary accruals and future cash flow provides predictive elements for earnings management, whereas a negative relationship between discretionary accruals and future cash implies to opportunistic elements for earnings management. Should there is no significant relationship between discretionary accruals and future cash flow, there will be no earnings management, and such a result suggests that incentives and managers’ performance in these firms differ. Design/methodology/approach The statistical population of this research consists of all listed companies on the Tehran Stock Exchange during 2009–2016. Panel data method is applied in order to estimate the research model. Findings Findings of the study show that there is no significant relationship between discretionary accruals and future cash flow in pharmaceutical and food industries, thus they have neither predictive nor opportunist earnings management, while the results evidence a negative significant relationship between discretionary accruals and future cash flow in machineries, automobile, mineral and chemical industries. Furthermore, it can be alleged that there is no significant difference between CEOs’ compensation in firms with opportunistic earnings management (OEM) and other types of earnings management. It shows that firms do not have appropriate plans for CEOs’ compensation. Moreover, the relationship between earnings management and stock return has been investigated in this study. We document that stock return is influenced by accruals quality and its components. In other words, stock return significantly differs in firms with OEM and firms without any kind of earnings management. Research limitations/implications The authors’ findings provide contributions; for managers, it is noticeable that stock markets have sufficient comprehension about financial statements and the undertaken procedures on them, resulting in a higher return base on fair information. For investors and regulators, using the findings, may have deeper understanding to distinguish between industries that are recognized as opportunistic and non-opportunistic, which, in turn, results in better decision and regulation. Originality/value Previous studies have been mostly investigated OEM, while the current study examines both signaling and opportunistic aspects of earnings management.

scholarly journals Pengaruh Beban Pajak Tangguhan, Aktiva Pajak Tangguhan, Dan Akrual Terhadap Manajemen Laba Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020

2021 ◽  
Vol 6 (2) ◽  
pp. 215-224
Author(s):  
Owen De Pinto Simanjuntak
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Coefficient Of Determination ◽  
F Test ◽  
Purposive Sampling ◽  
Deferred Tax Assets ◽  
Industrial Companies ◽  
Simultaneous Test ◽  
Deferred Tax ◽  
Tax Expense

This study aims to determine the effect of deferred tax expense, deferred tax assets, and accruals on earnings management. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research is a descriptive research with a quantitative approach. Data processing program using SPSS Version 25.By using 5 companies using purposive sampling. The data used in this study is secondary data, namely data on the financial statements of various industrial sector companies listedon the Indonesia Stock Exchange in the 2015-2020 period. The sample selection method used purposive sampling, namely the sampling method based on certain criteria. Of the 45 various industrialcompanies listed on the Indonesia Stock Exchange, there are only 5 companies that meet the research sample criteria that have been determined. The data analysis method used inthis research is multiple linear regression test, coefficient of determination (R^2) and correlation (R), partial test (t-test) and Simultaneous test (F-test) while earnings management is measured based on dummy variables. The results of this study indicate that deferred tax expense affects earnings management, deferred tax assets affect earnings management and accruals have no effect on earnings management.Based on the simultaneous test (F test) variable deferred tax expense, deferred tax assets andaccruals together have no effect on earnings management in various industrial companies listed on the Indonesia Stock Exchange in 2015-2020.

scholarly journals PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

2015 ◽  
Vol 1 (2) ◽  
pp. 12-20
Author(s):  
Tiara Timuriana ◽  
Rezwan Rizki Muhamad
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Deferred Tax Assets ◽  
Data Processing Method ◽  
Accounting Numbers ◽  
Deferred Tax ◽  
Descriptive Statistical Analysis ◽  
Tax Expense

The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the company's activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) Describing the effects of deferred tax assets on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (2) Describe the effect of deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (3) Describe the effect of deferred tax assets and deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. Research shows that: (1) Assets Deferred tax effect on earnings management, (2) Deferred tax expense has no effect on earnings management, and (3) Deferred tax assets and deferred tax expense jointly effect on earnings management.Key words: Asset deferred tax, deferred tax expense, and earnings management

scholarly journals The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Rita Sriwahyuni ◽  
Herman Ernandi
Keyword(s):  
Earnings Management ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Method ◽  
Quantitative Research Methods ◽  
Data Source ◽  
Deferred Tax ◽  
A Company ◽  
Tax Expense

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

scholarly journals ANALISA PENGARUH FREE CASH FLOW, AUDIT INTERNAL, LIKUIDITAS, LEVERAGE DENGAN DISCREATIONARY ACCRUAL Pada PT. ALSY

2020 ◽  
Vol 18 (1) ◽  
pp. 45-53
Author(s):  
Andi Martias
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Internal Audit ◽  
Discretionary Accruals ◽  
Research Process ◽  
Free Cash Flow ◽  
Audit Process ◽  
Leverage Ratio

Abstract - Discreationary accruals as a representative in earnings management calculation parameters. The theory in which calculated by excluding total accruals with non-discreationary accruals. This model uses Total Accrual (TA) which is classified into discreationary accrual (DA) and non discreationary accrual (NDA). This research process aims to determine the process of managing management responsibilities for financial reporting for shareholders there is no miss information. The earnings management method is part of the accounting method used in financial reporting for investors.The analysis used in this study is to see the extent of the influence of free cash flow, internal audit, liquidity ratios, leverage ratio to discreationary accrualrs as representatives of earnings management. Measurement with the ratio approach and the results of the company's internal audit process. The research sample service companies in the field of loss insurance which are listed on the Indonesia stock exchange quarter 1 to quarter 4 during the period 2015 - 2018. Regression panel data is used to test hypotheses. Hypothesis results found no significant correlation between free cash flow, liquidity and leverage with discreationary accruals. Internal audit and free cash flow affect discretionary accruals with a confidence level of 90%, meaning a standard error of 10%. Whereas leverage and liquidity do not have impact with discretionary accruals. This means thus the performance of both there is no correlation to earnings management in the practice of the company under study.  Keywords: free cash flow, liquidity ratio, leverage ratio, internal audit, discreationary accruals

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