Proceeding International Pelita Bangsa
Vol. 1 No. 01 (2023): September 2023

The Impact of Tax Planning, Financial Distress, And Audit Quality on Earnings Management

Neng Asiah (Universitas Pelita Bangsa)
Ahmad Bukhori Muslim (Universitas Pelita Bangsa)
Sesri Sellina (Universitas Pelita Bangsa)

Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to determine the effect of financial distress, tax planning, and audit quality on earnings management in banking sector companies listed on the IDX in 2019-2021. This research uses quantitative methods. The data used is secondary data by looking at the annual reports of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The sample determination method used was purposive sampling with 29 companies and 87 observational data. The study results show that tax planning, financial distress and audit quality simultaneously affect earnings management. Meanwhile, tax planning and audit quality have no effect on earnings management, only financial distress has an influence on earnings management.

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Journal Info
Proceeding International Pelita Bangsa
Website

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Publisher

Universitas Pelita Bangsa

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Proceeding International Pelita Bangsa, published by Pelita Bangsa University. Proceeding International Pelita Bangsa accommodates the publication of research results in the fields of Business, Economics, Technology, Engineering, law and education conducted by lecturers as a manifestation of the Tri ...