EFFECT OF INTELLECTUAL CAPITAL, DEFERRED TAX EXPENSES, AND PROFITABILITY FOR PROFIT MANAGEMENT

This study aims to examine the effect of intellectual capital, deferred tax expense and profitability on earnings management. The type of research used in this study is quantitative data. The data source used in this study is secondary data. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. Determination of this research sample using purposive sampling method and obtained a sample of 15 companies with a total of 75 research sample data. The analytical method used in this study is multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and F test. Data analysis using the help of SPSS 24 software. The results of this study show that intellectual capital has a significantly on earnings management with a level of 98.4%. Deferred tax expense does not affect earnings management with a level of 34.5% and profitability also does not affect earnings management at the level of 21.5%. While simultaneously showing that intellectual capital, deferred tax expense and profitability together have a significant effect on earnings management with a rate of 99,7%. Keywords: Intellectual Capital, Deferred Tax Load, Profitability, Earnings Managemen