Pengaruh Deferred Tax Expense, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Manjemen Laba dengan Discretionary Revenue pada Sektor Aneka Industri di BEI periode 2014 – 2016

Abstract

Abstract

This study aims to examine the effects of Deferred Tax Expense, Firm Size, Sales Growth on Earning management by discretinary revenue(stuben, 2010) which counted by received approach, earning management could be measured better than using acrual approach cause discretionary revenue has bias and less error than accrual model, which discretionary revenue could detect not only management revenue, but also earning management (By revenue). Population in this research is manufaturing miscellaneous industry sector in Indonesian Stock Exchage (IDX) in a periode 2014-2016. The number of sample used were 19 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression. Research data processing uses Eviews 9.0. Estimate of panel data regression model that used is Random Effec Model. The result of this research showed that Deferred Tax Expense had positif and significant influence earning management (discretinary revenue), while Firm Size and Sales Growth had not influence to earning management (discretinary revenue). While based on the test results simultaneously prove that deffered tax expense, firm size,and sales growth have significant affect to earning management by using discretionary revenue approach.

 Keywords: Deferred Tax Expense, Firm Size, Sales Growth, discretinary revenue, EarningManagement.