PENGARUH AKTIVA PAJAK TANGGUHAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTEK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Mardiana, Dian (2012) PENGARUH AKTIVA PAJAK TANGGUHAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTEK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Dian Mardiana, 2011; The Influences of Deferred Tax Assets and Characteristics of Corporate Toward Income Smoothing Practice Of The Companies Listed In Indonesia Stock Exchange. Advisor: Dian Citra Aruna, SE, M. Si. and Indra Pahala, SE, M. Si., Departement of Accounting, Jakarta State University. The purpose of this study was to determine the effect of deferred tax assets and firm characteristics to the practice of smoothing earnings (income smoothing) on companies listed on the Stock Exchange .. This study uses the practice of smoothing earnings (income smoothing) as the dependent variable, then the characteristics of companies which consists of firm size, profitability (ROA), financial leverage as independent variables. This study uses an index Eckel and descriptive methods of analysis. The data in this study were obtained by the financial statements of 45 manufacturing companies in the period 2007-2009, which perform smoothing earnings. Eckel indexes used to search for companies that do the alignment criteria of profit. The method of analysis used statistical methods are multiple linear regression, t test and F test T test is used for partial analysis of the influence of independent variables on the dependent variable. F test is used for simultaneous analysis of independent variables on the dependent variable. The results of this study showed that financial leverage (DER) has a positive and significant impact on earnings smoothing, it is shown from t count> t table (3.365> 2.045) with the significance of 0002 is smaller than 0.05, also on the profitability (ROA) have influence with the value of 2.252 t count> t table, which is 2.045, and sigifikan value for 0033 (3.3%). The test results showed the F table F> F calculated with significance 0.006 <0.05. From the analysis, it can be concluded that the deferred tax assets and characteristics of companies which consists of firm size, profitability (ROA), financial leverage and simultaneously have an influence on the practice of smoothing earnings (income smoothing).

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