THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT
Fajarwati, Diana; Chairunnisa, Nurlaila Maysaroh; Tama, Annafi Indra; Putranto, Indrawan Eko · Universitas Islam 45 / UM Indonesia
Abstract: The purpose of this research is to measure and determine whether Deferred Tax Assets, Current Tax Expenses, and Leverage have an effect on Earning Management. Research objects in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016 - 2018. The research method uses quantitative research and purposive sampling data collection…