i ABSTRAK
Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar
di Bursa Efek Indonesia Tahun 2011-2014
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Aset Pajak Tangguhan dan Beban Pajak Tangguhan secara simultan dan secara parsial terhadap Manajemen Laba. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2011-2014 sejumlah 66 perusahaan. Berdasarkan kriteria purposive sampling, sampel yang memenuhi kriteria dalam penelitian ini sebanyak 10 sampel dikali 4 tahun sehingga berjumlah 40 sampel. Data diolah melalui metode uji statistik regresi linier berganda dengan menggunakan software SPSS.
Berdasarkan hasil regresi linear berganda, menyimpulkan bahwa secara simultan Aset Pajak Tangguhan dan Beban Pajak Tangguhan berpengaruh signifikan terhadap Manajeman Laba, secara parsial variabel Aset Pajak Tangguhan berpengaruh negatif, namun tidak signifikan secara statistika dan Beban Pajak Tangguhan berpengaruh positif dan signifikan secara statistika terhadap Manajemen Laba.
Kata Kunci : Manajemen Laba, Aset Pajak Tangguhan, Beban Pajak Tangguhan.
ii ABSTRACT
The Effect of Deferred Tax Assets and Deferred Tax Expense for Earnings Management On Manufacturing Company Listed In
Indonesia Stock Exchange from 2011-2014
The purpose of this research is to determine the effect of Deferred Tax Assets and Deferred Tax Expense simultaneously and partially on Earnings Management. The population in this study are all companies manufacturing base and chemical industry sectors listed on Indonesian Stock Exchange from 2011-2014 is 66 companies. Based on the criteria purposive sampling, samples that meet the criteria in this study as many as 10 samples multiplied by four years so that there are 40 samples. The data is processed through the method of multiple linear regression statistical tests using SPSS software.
Based on the results of multiple linear regression, concludes that simultaneous Deferred Tax Assets and Expenses Deferred Tax significant effect on management gains, partially variable Deferred Tax Assets negative effect, but not significant statistically and Expenses Deferred Tax effect on positive and significant statistics on Earnings Management.
Keywords: Earnings Management, Deferred Tax Assets, Deferred Tax Expense.
