Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Artificial Intelligence and Digital Economy
Intan Kumalasari
Muhammadiyah University of Sidoarjo, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE ROLE OF AUDIT QUALITY AS A MODERATOR IN THE DETERMINANTS OF EARNINGS MANAGEMENT Ruci Arizanda Rahayu; Intan Kumalasari; Nihlatul Qudus Sukma Nirwana; Herman Ernandi
Journal of Artificial Intelligence and Digital Economy Vol. 3 No. 1 (2026): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v3i1.1609

Abstract

Objective: This study aims to analyze the influence of audit committees, free cash flow, and tax planning on earnings management, with audit quality as a moderating variable, specifically in the consumer goods industry sector companies listed on the IDX during 2019-2023. Method: A quantitative approach is employed, utilizing multiple linear regression analysis and Moderated Regression Analysis (MRA), with data processed using SPSS 23 software. Results: The findings reveal that the audit committee does not significantly affect earnings management, free cash flow has a negative and significant impact, and tax planning shows a positive and significant effect. Audit quality does not moderate the relationship between the audit committee and free cash flow on earnings management, but it negatively moderates the relationship between tax planning and earnings management. Novelty: This study introduces tax planning as an independent variable and investigates the role of audit quality as a moderating factor in the context of earnings management, offering new insights into corporate financial practices.
Co-Authors Herman Ernandi Nihlatul Qudus Sukma Nirwana Ruci Arizanda Rahayu