TERHADAP PRAKTIK MANAJEMEN LABA

Authors

This study aims to determine the size of the company and the deferred tax expense to have

a significant effect on earnings management practices either partially or simultaneously.

In this research, earnings management measured by calculating Discretionary Accruals

Jones models by Dechow et al. Company size measured by the natural logarithm of total

assets and the deferred tax expense is measured from the deferred tax expense in the

financial period divided by total assets in the previous period.The population in this study

is a companies manufacturing consumer goods industry subsectors listed on the

Indonesia Stock Exchange (BEI) in 2011 to 2015as many as 22 companies. The sample

selection using purposive sampling method. The analysis using multiple linear regression

analysis using the statistical application that is Statistical Package for Social Sciences

(SPSS) version 22 as test equipment.The results of this study indicate that company size

has a significant positive effect on earnings management and the deferred expense

significant negative effect on earnings management.

Keywords: Corporate Size, Deferred Tax Expense, Earnings Management,