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All Journal Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Journal Economics & Business Atmajaya Indonesia BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Thio Anastasia Petronila
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Examining The Influence of Leverage, Tax Planning, and Audit Quality on Earnings Management Petronila, Thio Anastasia; Jonathan, Arnetha Fernanda; Juliana, Christina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3260

Abstract

Earnings management refers to managerial actions aimed at selecting accounting policies to modify or influence reported earnings in order to achieve specific objectives, often related to personal interests. This study analyzes the effect of leverage, tax planning, and audit quality on earnings management. The research focuses on companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling and casewise diagnostics, a final sample of 23 companies with 98 observations was obtained. Data were analyzed using descriptive statistics and multiple linear regression, with IBM SPSS version 27. The results show that leverage positively affects earnings management, while tax planning negatively affects it. In contrast, audit quality has no significant effect on earnings management.
Investment Strategies: Financial Metrics, Governance, and Inflation in IDX Consumer Goods Firms Christina Juliana; Natasya Kristian; Thio Anastasia Petronila
Jurnal Ekonomi Vol. 31 No. 1 (2026): Maret 2026
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v31i1.3787

Abstract

This study examines how financial factors, corporate governance (GCG), and inflation affect managerial investment decisions in IDX-listed consumer goods companies. Financial variables include the Tax-to-Book Ratio and Net Profit Margin, while corporate governance factors comprise Independent Commissioners and the frequency of Board of Directors meetings with the Audit Committee. The study analyzes 39 companies (156 sample units) from 2020 to 2023 using the Structural Equation Modeling (SEM) method with Partial Least Squares (PLS). Findings reveal that financial and corporate governance variables significantly influence investment decisions, whereas inflation has no significant impact.
Co-Authors Aprilianti, Angel Christina Juliana Difanda Putra Wicaksana Hidayat, Herlin James Julian Surjadi Jonathan, Arnetha Fernanda Juliana, Christina Kevin ., Kevin Natanael Delfiero Natasya Kristian Soejoto, Ezra Imanuel Surjadi, James Julian Wangke, Freddy