Artikel Ilmiah : C1L007011 a.n. YULNAEZAR PRAMUDYA
| NIM | C1L007011 |
|---|---|
| Namamhs | YULNAEZAR PRAMUDYA |
| Judul Artikel | DETECTING EARNINGS MANAGEMENT USING DEFERRED TAX EXPENSE AND CURRENT TAX EXPENSE AT SEASONED EQUITY OFFERINGS |
| Abstrak (Bhs. Indonesia) | This study investigates whether deferred tax expense and current tax expense can detect earnings management in Indonesian listing companies at Seasoned Equity Offerings. Both reflect book-tax differences that make a clear differences between book and tax reporting. This suggest that deferred and current tax expense can detect earnings management. The populations we use are companies listed in Indonesian Stock Exchange (IDX) and conducting Seasoned Equity Offerings (SEO) in the year 2009-2011. There are 105 quarterly financial statements from 21 companies as a samples and will be examined using logistic regression. Discretionary accruals used as proxy of earnings management like Jones (1991) model. Then we add Warrant, Audit, and ROA as a controlling variables of this study. First results of this study indicates that deferred tax expense can detect earnings management, but the second result shows that current tax expense cannot detect earnings management. |
| Abtrak (Bhs. Inggris) | This study investigates whether deferred tax expense and current tax expense can detect earnings management in Indonesian listing companies at Seasoned Equity Offerings. Both reflect book-tax differences that make a clear differences between book and tax reporting. This suggest that deferred and current tax expense can detect earnings management. The populations we use are companies listed in Indonesian Stock Exchange (IDX) and conducting Seasoned Equity Offerings (SEO) in the year 2009-2011. There are 105 quarterly financial statements from 21 companies as a samples and will be examined using logistic regression. Discretionary accruals used as proxy of earnings management like Jones (1991) model. Then we add Warrant, Audit, and ROA as a controlling variables of this study. First results of this study indicates that deferred tax expense can detect earnings management, but the second result shows that current tax expense cannot detect earnings management. |
| Kata kunci | Deferred Tax Expense, Current Tax Expense, Earnings Management, Discretionary Accruals, Seasoned Equity Offerings |
| Pembimbing 1 | Dr. Siti Maghfiroh, M.Si, Ak. |
| Pembimbing 2 | Christina Tri Setyorini, M.Si, Ak. |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 13 |
| Tgl. Entri | (belum diset) |