The Effect Of Other Comprehensive Income (OCI) Disclosure, Deffered Tax Expenses And Capital Adequacy Ratio (CAR) On Earnings Management

Abstract

This study aims to analyze earnings management factors at banking of Indonesia in 2015- 2019.This study is a quantitative study using secondary data in the form of banking financial statements listed on theIDX for the period 2015 – 2019. This study uses research objects 215 banking companies in the period 2015 –2019 by using purposive sampling to determine the object. This study uses multiple linear regression to answerthe hypothesis.Based on the robust regression of research results with research objects 215 banking companies2015 – 2019 shows only deferred tax expense variables that affect earnings management practices. Meanwhile,other comprehensive income (OCI) and capital adequancy ratio (CAR) variables show no effect on earningsmanagement. The effect of deferred tax expense is due to differences in regulations in fiscal and commercialfinancial statements.