Oktorini Indriani Siagian dan Dwi Martani
Abstract
This study aims to examine whether changes in net deferred tax liabilities (NDTLs) affect earnings management and what components effect on earnings management. This study also examines the effect of corporate governance and family ownership on earnings management. With a sample of 109 firms listed in Indonesia Stock Exchange (IDX) during 2008-2012, this study finds that changes in NDTL positively affect on earnings management. The components that effect earning management, are other current asset, tax carry forward and unrealized gain or loss, deferred tax allowance, and other valuation. This study also finds that corporate governance and family ownership negatively affect earnings management.
Keywords: Family Ownership; Net Deferred Tax Liabilities;Earnings Management; Corporate Governance.
Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Analisis Pengaruh Perubahan Liabilitas…