PRATIWI, RIZQI AMELIA (2015) PENGARUH BEBAN PAJAK TANGGUHAN, KEBIJAKAN DEVIDEN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Rizqi Amelia Pratiwi, 2015: The Influence of Deferred Tax Expense , Dividend Policy, and Firm Size on Earnings Management. Advisor : (I) Indra Pahala, SE., M.Si ; (II) Tresno Ekajaya, SE, M.Ak. This research aims to examines the influence of deferred tax expense, dividend policy, and firm size on earnings management. The independent variables used in this research are deffered tax expense, dividend policy, and firm size. While earnings management as dependent variables. This research uses secondary data which is financial statement and additional information from manufacturies companies listed in Indonesia Stock Exchange (IDX) for period of 2011 until 2013. While the sampling method used was purposive sampling method which is overall 20 sample choosen. This research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be concluded that deferred tax expense has negative and significant influence to earnings management. Dividend policy has negative and significant influence to earnings management. While firm size has no significant influence to earnings management. Keywords : Deferred Tax Expense, Dividend Policy, Firm Size, Earnings Mangement.
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