THE EFFECT OF DEFERRED TAX ASSETS AND DEFERRED TAX EXPENSES ON ACCRUAL PROFIT MANAGEMENT WITH FINANCIAL DISTRESS MODERATION IN BANKING COMPANIES 2021-2025

Yusuf Tarmuji

Abstract


The purpose of this study is to analyze the effect of deferred tax assets and deferred tax expenses on earnings management, with financial distress as a moderating variable, in companies operating in the banking sector listed on the Indonesia Stock Exchange for the 2021-2025 period. The study population comprised 47 companies. A sample of 150 companies was selected using a purposive sampling method. Data analysis was performed using descriptive statistics, classical assumption tests, hypothesis testing, multiple linear regression, and MRA. The results indicate that deferred tax assets influence earnings management, while deferred tax expenses do not. Financial distress moderates the effects of deferred tax assets and deferred tax expenses on earnings management. This study contributes to positive accounting theory, enriching the accounting literature on the role of financial distress as a moderator of earnings management behavior.

Keywords: Deferred Tax Assets, Deferred Tax Expense, Earnings Management, Financial Distress.


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References


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