Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2009

MANAJEMEN LABA DENGAN MOTIVASI PAJAK PADA BADAN USAHA MANUFAKTUR DI INDONESIA

Jurnal Keuangan dan Perbankan, Volume 13, Nomor 3, September 2009
Journal from JIPTUNMERPP / 2012-01-24 06:53:49
Oleh : Setiadi Alim, Diploma 3 of Finance and Banking Merdeka University Malang (jurkubank@yahoo.com)
Dibuat : 2009-09-01, dengan 0 file

Keyword : Earning management, income decreasing, income increasing, accounting earning.

This research investigated whether accounting earnings of manufacture corporations listed on Indonesia Capital Market were managed decreasing in response to Income Tax Reform Act of 2008. To find income decreasing, earning management evidence would use total accruals Jones modification model (Dechow et al., 1995). Total accruals would be classified to discretionary accruals and non discretionary accruals. Our empirical tests found significantly negative discretionary accruals in 2008. This result showed that there was income decreasing earning management in financial statement 2008 of manufacture corporations listed on Indonesia Capital Market. Our study also found that these negative discretionary accruals were negatively associated with levels of debt, but there was no relation with corporate size.

Deskripsi Alternatif :

This research investigated whether accounting earnings of manufacture corporations listed on Indonesia Capital Market were managed decreasing in response to Income Tax Reform Act of 2008. To find income decreasing, earning management evidence would use total accruals Jones modification model (Dechow et al., 1995). Total accruals would be classified to discretionary accruals and non discretionary accruals. Our empirical tests found significantly negative discretionary accruals in 2008. This result showed that there was income decreasing earning management in financial statement 2008 of manufacture corporations listed on Indonesia Capital Market. Our study also found that these negative discretionary accruals were negatively associated with levels of debt, but there was no relation with corporate size.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Finance and Banking Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.