PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA AKRUAL DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2025

TARMUJI, YUSUF (2026) PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA AKRUAL DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the impact of deferred tax assets and deferred tax expenses on earnings management, with financial distress serving as a moderating variable, among banking sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The study population comprises 47 companies, with a sample of 150 observations selected using the purposive sampling method. Data analysis involved descriptive statistics, classical assumption tests, hypothesis testing, multiple linear regression, and Moderated Regression Analysis (MRA) using SPSS software. The results indicate that deferred tax assets have a negative effect on earnings management, whereas deferred tax expenses have no effect on earnings management. Financial distress was found to moderate the impact of both deferred tax assets and deferred tax expenses on earnings management. This study contributes to positive accounting theory by enriching the literature on the role of financial distress as a moderator of earnings management behavior. From a practical perspective, the findings offer insights for regulators (OJK) and auditors to tighten oversight of deferred tax accounts in banking institutions, particularly those experiencing financial distress.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Deferred Tax Assets, Deferred Tax Expense, Earnings Management, Financial Distress, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Manajemen Laba.
Subjects:	A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YUSUF TARMUJI YUSUF
Date Deposited:	24 Oct 2026 03:57
Last Modified:	24 Oct 2026 03:57
URI:	http://eprint.unipma.ac.id/id/eprint/10658

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