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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Manajemen "E M O R" Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Bumi Raflesia Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economics and Social Science (JIESS) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Fairness Jurnal Dehasen Mengabdi Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Medika: Medika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Setiorini, Hesti
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TAX PLANNING, GENDER DIVERSITY, AND EARNING POWER ON EARNINGS MANAGEMENT IN MINING COMPANIES LISTED ON THE IDX Cici Nurdianti; Hesti Setiorini; Nensi Yuniarti. Zs; Dinal Eka Pertiwi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4468

Abstract

This study aims to examine the impact of tax planning, gender diversity, and earning power on earnings management within mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Employing a quantitative approach , the research targets a population of 63 listed mining firms. Through purposive sampling, a final sample of 36 companies was selected, yielding 180 firm-year observations. Secondary data were gathered from official annual reports available on www.idx.co.id and corporate websites. Data analysis was conducted via multiple linear regression using SPSS Version 26. The simultaneous F-test confirms that the independent variables collectively affect earnings management (F = 43.230, p = 0.001) , with an Adjusted R Square test results value of 0.488, indicating that 48.8% of the variance in earnings management is explained by the model. The findings indicate that tax planning (B = 833, p = 0.022) and earning power (B = 0.793, p = 0.007) significantly influence earnings management , whereas gender diversity exhibits no observable effect (B = 0.677, p = 0.109). These empirical results suggest that regulatory bodies such as the Financial Services Authority (OJK) and Directorate General of Taxes (DJP) should enhance surveillance on high-profitability mining firms and aggressive tax strategies, while capital market investors should evaluate board composition beyond symbolic gender representation to mitigate accounting discretion risks
Co-Authors ., Yusmaniarti Adelia Oktapriani Adi Bambang Permadi Ahmad Junaidi Amelia Nur Anggraini Anang Anang Andry Sartika Asri Riastuti Budi Astuti Budi Astuti Chairul Suhendra Cici Nurdianti Damaya Sinta Darma Setiawan Dedy Novriadi Dharma Setiawan Diah Khairiyah Diana, Lesa Dinal Eka Pertiwi Dwi Cahyani Esa Destiani Eti Efrina Febriansyah, Erwin Fitri Santi Haliza, Dea Nur Hamidillah Ridha Rahmawati Herlena Puja Hernadianto, Hernadianto Indrian, Rini Indriani, Rini Intan Faradilla Inzira Fauzia NoviaSari Khairul Bahrun Lola Pitaloka Mandala Putra Marini Marini . Midiastuty, Pratana Puspa Mira Sriwahyuni Muhammad Apriansyah Putra Mukadar, Amir Nazar Nensi Yuniarti. Zs Nugraha, Dafa Nurul Ainun Oktavia Oktavia, Nurul Ainun Partama Putra, Yudi Pebrianti, Ferli Putra , Yudi Partama Putri Wahyuni Putri, Tiara Sanika Rambe, Siti Fatimah Rani Rani Ranidiah, Furqonti Ratnawili Retno Triono Riana Riana Rina Yuniarti Rina Yuniarti, Rina Savera Martyanita Sephia, Dinda Serli Friska Sipen Royen Siti Misbah Siti Mucholifah Subakti, Harsen Suharmi Suharmi Sumarlan, Ahmad Tamsi, Fenni Lestari Tiara Sanika Putri Ulfa Tri Ulfa Trianita Ulfa, Fadillah Ummul Khair Widya Aprilya Yanti, Lussyefrida Yedi Suryadi Yudi Partama Putra Yudi Partama Putra Yuniati, Ira Yusmaniarti Zulfikar Taqiuddin