THE EFFECT OF DEFERRED TAX EXPENSES ON EARNINGS MANAGEMENT

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dc.contributor.authorPurnamasari, Dyah
dc.contributor.authorHadi, Dudi Abdul
dc.contributor.authorSukmawati, Fitri
dc.date.accessioned2021-02-05T07:24:54Z
dc.date.available2021-02-05T07:24:54Z
dc.date.issued2020
dc.description.abstractThis study is entitled "The Effect of Deferred Tax Expenses on Earnings Management". Companies always look for loopholes to prevent small tax profits from being paid and increase profits to attract investors. This can be used as information in financial statements to look good. This study aims to analyze the effect of Deferred Tax Expenses on Earnings Management (Study on Automotive Sub Sector Manufacturing Companies listed on the Stock Exchange for the period 2014-2018). The data used in this study comes from audited financial statements at 7 companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is nonprobability sampling, samples are taken by purposive sampling technique.en_US
dc.identifier.issn1475-7192
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12047
dc.language.isoenen_US
dc.publisherInternational Journal of Psychosocial Rehabilitation, Vol.24, Issue 02en_US
dc.subjectDeferred Tax Expensesen_US
dc.subjectEarning Managementen_US
dc.titleTHE EFFECT OF DEFERRED TAX EXPENSES ON EARNINGS MANAGEMENTen_US
dc.typeArticleen_US
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