BEBAN PAJAK TANGGUHAN, LEVERAGE, ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA

The purpose of this study was to examine the effect deferred tax expense, leverage, and information assimilation on earnings management. This uses secondary data with a population companies registered in Consumer Goods Industrial Sector Manufacturing Companies listed Indonesia Stock Exchange for 2014-2018 period. method used determine sample using purposive sampling. It consists 18 manufacturing industry 90 samples. analytical is descriptive analysis. results hypothesis testing show that Deferred Tax Expenses have no management, Leverage has positive corporate management assurance earningsmanagement.