PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNACE SEBAGAI VARIABEL PEMODERASI.

Abstract

The purpose of this study was to find out and analyze the effects of deferred tax assets, board of
commissioners structure, institutional ownership, and deferred tax assets that were moderated by the board
of commissioners structure and institutional ownership of earning management. The data used in this study
was obtained through documentation collected on the Indonesia Stock Exchange (IDX) from 2013 to 2017.
The sampling method used in this study was purposive sampling method and using 108 of research data
samples and also using multiple regression data analysis methods on consumer goods manufacturing subsector companies during the study period. The results of this study indicate a significant effect of deferred
tax assets on earning management, and institutional ownership of earnings management. However, board
of commissioners structure does not significantly influence earnings management. The board of
commissioners structure is able to moderate the relationship of deferred tax assets to earning management,
but institutional ownership is not able to moderate the relationship between deferred tax assets and earning
management.