PENGARUH iDEFERRED iTAX iASSET i, i iDEFERRED iTAX iLIABILITIES, i iTINGKAT iHUTANG, iGOOD iCORPORATE iGOVERNANCE i DAN iLEVERAGE iTERHADAP iMANAJEMEN iLABA ( iStudi iPada iPerusahaan iManufaktur iSub iSektor iTextile iDan iGarment iYang iTerdaftar iPada iBursa iEfek iIndonesia iTahun i2015 i– i2020 i)

Abstract

This istudy iaims ito iexamine iwhether ithe iindependent ivariables: ideferred itax iassets, ideferred itax iliabilities, ilevel iof idebt, igood icorporate igovernance, iand ileverage ihave ian ieffect ion iearnings imanagement. iEarnings imanagement iis ia imanager's iactivity ito idevelop iearnings irecorded iin ifinancial istatements iwhich ican ibe iconsidered ione iday, iwithout ihaving ito ireduce iprobability. iIn ithis istudy, ithe iobject ithat iis ithe isource iof ithe iresearch iis ithe inumber iof iobservations iof ithe itextile iand igarment imanufacturing icompanies ilisted ion ithe iIDX ifor ithe i2015-2020 iperiod. iWhich iwere iselected ibased ion icertain icriteria iwith ithe isample icollection imethod iis ithe ipurposive isampling imethod. iThe idata iused iis isecondary idata, inamely idata iobtained ifrom ifinancial ireports iat ithe icompany. iThe iresults iof ithis istudy iindicate ithat ideferred itax iassets, ideferred itax iliabilities, idebt ilevels iand ileverage ihave ia ipositive ieffect. iMeanwhile, igood icorporate igovernance i(institutional iownership) ihas ia inegative ieffect ion iearnings imanagement.Keywords: ideferred itax iassets, ideferred itax iliabilities, idebt ilevels, igood icorporate igovernance, iand ileverage