Effect of Tax Deferred Charges, Leverage and Size of Management Company Earnings (Empirical Study at Company Jakarta Islamic Index (JII) Listed in Indonesia Stock Exchange Period 2012-2015)

Minanari .; Ratu Andhini Kusumaningrat

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Effect of Tax Deferred Charges, Leverage and Size of Management Company Earnings (Empirical Study at Company Jakarta Islamic Index (JII) Listed in Indonesia Stock Exchange Period 2012-2015)

机译：递延税款，杠杆作用和管理公司收益规模的影响（对在印尼证券交易所上市的Jakarta伊斯兰指数公司（JII）进行的经验研究，2012-2015年）

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This research aims to know the influence of deferred tax expense, leverage and size of the company profit management in a proxy with discretionary accruals.?The object of this research firm The Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange for the period 2012-2015.?Samples in this study as many as 17 companies.?The sampling is done by using purposive sampling method.?As for the statistical analysis method used is multiple linear regression.?The results of this study indicate that the deferred tax a significant effect on earnings management, while the leverage variable has no significant effect on earnings management.?And simultaneously deferred tax expense, leverage and firm size influence earnings management.

机译：这项研究旨在了解具有可自由支配应计费用的代理中的递延所得税费用，杠杆和公司利润管理规模的影响。该研究公司的目标是该时期在印度尼西亚证券交易所上市的雅加达伊斯兰指数（JII） 2012-2015年。？本研究中的样本多达17家公司。？抽样是采用有目的的抽样方法进行的。至于所使用的统计分析方法是多元线性回归。本研究的结果表明递延税项这对盈余管理有显着影响，而杠杆变量对盈余管理没有显着影响。同时递延税款，杠杆和公司规模也会影响盈余管理。

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《Research Journal of Finance and Accounting》 |2017年第12期|共12页
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Minanari .; Ratu Andhini Kusumaningrat;
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Effect of Tax Deferred Charges, Leverage and Size of Management Company Earnings (Empirical Study at Company Jakarta Islamic Index (JII) Listed in Indonesia Stock Exchange Period 2012-2015)

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