KEMAMPUAN BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI DALAM DETEKSI MANAJEMEN LABA PADA SAAT SEASONED EQUITY OFFERINGS

Deviana, Birgita and Kiswara, Endang (2010) KEMAMPUAN BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI DALAM DETEKSI MANAJEMEN LABA PADA SAAT SEASONED EQUITY OFFERINGS. Undergraduate thesis, Perpustakaan FE UNDIP[.

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Abstract

This study aim to analyze the ability of deffered tax expense and current tax expense for earnings management detection in seasoned equity offerings. In periods around seasoned equity offerings, when companies do right offerings, there is possibility for earnings management to be done. Accruals used by company could create the differences between book and tax because of tax laws give less discretions in accounting choice. Because of it, deffered tax expense and current expense were used as independent variable to detect earnings management in this study. This study use documentation of secondary datas collected from IDX Statistics, IDX website, and Pojok BEI Universitas Diponegoro. Using purposive sampling, this study uses 72 quarterly financial periods from right offerings 2007 and 2008 as final sample. To answer the aim of this study, logistic regression is used to analyze the relations between independent variables and dependent variable. Result of this study, conclude that deffered tax expense and current tax expense are simultaneously able to detect earnings management in seasoned equity offering. But in partial test only current tax expense that is able to detect earnings management happened in periods around seasoned equity offerings.

Item Type:Thesis (Undergraduate)
Uncontrolled Keywords:earnings management, deffered tax expense, current tax expense, accruals, seasoned equity offerings.
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:22320
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:30 Sep 2010 14:55
Last Modified:30 Sep 2010 14:55

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