PENGARUH BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA BANK KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2017

Abstract

Deferred tax expense and firm size are needed by companies in practicing earnings management. By doing
earnings management, the company’s goals can be achieved, the goals were to attract investors to invest their
funds in the company. The purpose of this study were (1) to study the effect of deferred tax expense on earnings
management. (2) to study the effect of firm size on earnings management. (3) to study the effect of deferred tax
expense and firm size on earnings management. The samples in this study were 32 conventional banks listed on
the Indonesian Stock Exchange, in this study using regression data panel to analysis techniques. The results of
the study show that (1) deferred tax expense doesn’t have effect on earnings management, (2) firm size had effect on earnings management, and deferred tax expense and firm size have effect on earnings management.