摘要：This study aimed to examine the effect of deferred tax expense and the Firm characteristics in a proxy with ROA and leverage to earnings management.The data is analyzed secondary data research company manufacturing year period 2011- 2013. From a population of 426 got 45 samples obtained by using purpose sampling. The analytical method used is multiple linear regression.Statistical test results showed that partially: 1). Deferred tax expense have possitive anda significant effect on Earning management. 2). Characteristics of the company in a proxy by ROA no impact on earnings management. 3). Characteristics of the company in a Proxy by leverage have positive and significant impact on earnings management.
其他摘要：Abstract This study aimed to examine the effect of deferred tax expense and the Firm characteristics in a proxy with ROA and leverage to earnings management.The data is analyzed secondary data research company manufacturing year period 2011- 2013. From a population of 426 got 45 samples obtained by using purpose sampling. The analytical method used is multiple linear regression.Statistical test results showed that partially: 1). Deferred tax expense have possitive anda significant effect on Earning management. 2). Characteristics of the company in a proxy by ROA no impact on earnings management. 3). Characteristics of the company in a Proxy by leverage have positive and significant impact on earnings management.
关键词：Manajemen Laba; beban pajak tangguhan; ROA; Leverage Full Text: PDF References Agoes; S. dan Trisnawati; E. 2013. Akuntansi Perpajakan Berbasis ETAP. Edisi 3. Jakarta : Salemba Empat.
