Published: 2022-07-24
Pengaruh Deferred Tax Asset, Deferred Tax Liabilities dan Tingkat Hutang Terhadap Manajemen Laba
DOI: 10.35870/jemsi.v8i1.659
Rebecca SIMANJUNTAK, Francis HUTABARAT
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Rebecca SIMANJUNTAK:
Indonesian Adventist University
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Francis HUTABARAT:
Indonesian Adventist University
Abstract
Penelitian ini bertujuan agar mengetahui pengaruh aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat hutang terhadap manajemen laba. Objek dalam penelitian ini ialah perusahaan yang masuk bersama indeks Jakarta Islamic Index yang tercantum di Bursa Efek Indonesia (BEI) periode 2018-2020. Penelitian ini memanfaatkan data yang bersumber dari laporan keuangan yang tercantum di Bursa Efek Indonesia periode 2018-2020. Jumlah perusahaan di Jakarta Islamic Index yang dijadikan sampel bersama studi ini ialah 26 perusahaan bersama masa penelitian 3 tahun. Total sampel penelitian ini bersama memanfaatkan metode penelitian purposive sampling ialah 78. Variabel bebas bersama studi ini adalah aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat utang. Sedangkan variabel terikatnya ialah manajemen laba. Pengujian hipotesis yang dimanfaatkan bersama studi ini menggunakan regresi linier berganda. Hasil pengujian memperlihatkan yakni aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, kewajiban pajak tangguhan tidak berpengaruh terhadap manajemen laba, sedangkan tingkat hutang berpengaruh terhadap manajemen laba.
Keywords
Manajemen Laba; Deferred Tax Asset; Deferred Tax Liabilities; Tingkat Hutang
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 1 (2022)
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Section: Articles
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Published: 2022-07-24
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/jemsi.v8i1.659
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Rebecca SIMANJUNTAK, Indonesian Adventist University
Fakultas Ekonomi, Universitas Advent Indonesia Jl. Kolonel Masturi No.288, Kabupaten Bandung Barat, Jawa Barat, Indonesia
Francis HUTABARAT, Indonesian Adventist University
Fakultas Ekonomi, Universitas Advent Indonesia Jl. Kolonel Masturi No.288, Kabupaten Bandung Barat, Jawa Barat, Indonesia
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