Effect of Deferred Tax Expense, Current Tax Expense, Accrual Basis, and Audit Quality on Earnings Management

Authors

  • Nur Hasana, Yoppy Purnawan, Arta Moro Sundjaja

DOI:

https://doi.org/10.47750/pnr.2022.13.S10.043

Abstract

This study aims to analyse the impact of deferred expense, current tax expense, accrual basis, and audit quality on earnings management. The object of ths research is a manufacturing company listed on the IDX for period of 2019-2021. Purposive sampling was employed in the research sample selection method to collect data from up to 30 manufacturing companies. The binary logistic regression test with SPSS assistance was used to examine the hypotheses. The examination of the data reveals that the management of company earnings is significantly impacted by deferred expense, current tax expense, accrual basis, and audit quality.

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Published

2023-01-30 — Updated on 2023-02-01

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How to Cite

Effect of Deferred Tax Expense, Current Tax Expense, Accrual Basis, and Audit Quality on Earnings Management . (2023). Journal of Pharmaceutical Negative Results, 414-421. https://doi.org/10.47750/pnr.2022.13.S10.043 (Original work published 2023)