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Manajemen Laba dengan Motivasi Pajak pada Badan Usaha Manufaktur di Indonesia

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http://isjd.pdii.lipi.go.id/admin/jurnal/13309444461_1410-8089.pdf
 
Title Manajemen Laba dengan Motivasi Pajak pada Badan Usaha Manufaktur di Indonesia
 
Creator Alim, Setiadi
 
Subject HF5601 Accounting
 
Description This research investigated whether accounting earnings of manufacture corporations listedon indonesia Capital Market were managed decreasing in response to Income Tax Reform Act
of 2008. To find income decreasing, earning management evidence would used 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 this negative discretionary accruals were negatively associated with levels of debt, but there was no relation with corporated size.
 
Publisher Universitas Merdeka Malang
 
Date 2009-09
 
Type Article
PeerReviewed
 
Format application/pdf
application/pdf
 
Language en
en
 
Identifier /228/6/Alim_Manajemen%20Laba%20dengan%20Motivasi%20Pajak_Abstract_2009.pdf
/228/7/Alim_Manajemen%20Laba%20dengan%20Motivasi%20Pajak_References_2009.pdf
Alim, Setiadi (2009) Manajemen Laba dengan Motivasi Pajak pada Badan Usaha Manufaktur di Indonesia. Jurnal Keuangan dan Perbankan, 13 (3). pp. 444-461. ISSN 1410-8089