Kemampuan Beban Pajak Tangguhan dan Beban Pajak Kini dalam Mendeteksi Manajemen Laba pada saat Seasoned Equity Offerings

Aulia Rahmi - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research aim to analyze the ability deferred tax expense, current tax expense to detection earnings management in seasoned equity offerings the companies listed on the Indonesia Stock Exchange (IDX). This research also using two control variable is profitability and liquidity.

This research is research kausatif with a population of listed company in BEI while the companies doing rights issue. Where this research sample was determined by the purposive sampling method so be obtained 96 samples of 24 companies doing seasoned equity offerings in the observation period (2008-2012). The data type used is secondary data obtained from publication of the financial statements at companies in www.idx.co.id. Methods of analysis used is logistic regression analysis.

The results of the study shows that 1) Deferred tax expense is not capable of detecting earnings management at the time of seasoned equity offerings, (2) Current tax expense is not capable of detecting earnings management at the time of seasoned equity offerings.

Suggested in this study to (1) increase the sample period of the financial companies that conduct seasoned equity offerings, (2) look for other indicators that are capable of detecting earnings management.

Key words : Earnings Management, Deferred Tax Expense, Current Tax, Seasoned Equity Offerings



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References


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