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Journal : JURNAL MANAJEMEN BISNIS

Earnings Management in the Manufacturing Industry in the Post-COVID-19 Era Ramlah, Ramlah; Rizal, Muhammad; Sujatmiko, Sujatmiko; Lutfi, Andi
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/qfmb2721

Abstract

This study aimed to evaluate the influence of deferred tax assets, deferred tax liabilities, and tax planning on earnings management from the perspective of government auditors. A quantitative approach was employed, utilizing a survey method with questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), incorporating Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (PLS-MGA) to assess the model's stability across groups and over time relative to the COVID-19 pandemic. The results revealed that deferred tax assets, deferred tax liabilities, and tax planning had no significant effect on earnings management practices. The multi-group analysis further demonstrated that the onset of the COVID-19 pandemic did not significantly moderate these relationships, indicating a high degree of structural stability in the model. These findings suggest that from an auditor's standpoint, tax-related indicators are not perceived as primary drivers of earnings management. This study highlights the importance of professional skepticism. It suggests that auditors may prioritize other risk factors over tax accounts when assessing potential financial reporting biases, regardless of external economic crises.
Co-Authors Abdul Samad Abdul Wahab Agung Iriantoro Agus Surono Al Kausar, Al Kausar Amelia, Reski Amriyeny, Ulya Fajri Anshar, Muh ashary Anshar, Muh.Ashary Asrul Asrul Chaerudin, Yudhi Deliana, Dian Delli Lefiana, Delli DWI CAHYONO Eko Noer Kristiyanto, Eko Noer Engki Zelpina Eny Boedi Orbawati Fadlurrahman, Fadlurrahman Fatmawati, Suci Nur Fauzi, Faris Hasan Fauziah Fauziah Fauziah, Nike Mutiara Firadausi, Akmal Rizki G. Gunawan Galuh Dharanindya Ica Manohara, Galuh Dharanindya Ica Gelagar, Ario Ridho Gratiano Mali, Matheus Hamdat, Amiruddin Hartati Tuna, Hartati Hasni Dyah Kurniawati Amin Wahyudi, Hasni Dyah Kurniawati Hatta, Moh Ikhsanul Fikri, Faishal Indah, Tiara Kartina, Endah Krisnanto, Budhi Kurnianto, Dedi Lutfi, Andi Lutfi, Ulva Mohtar Lutvi, Ulva Mohtar Makkuradde, Syahrul Margaretta, Sheylla Septina Maryati Maryati Mashur Razak Mattarima Mattarima Muhaimin Muhaimin MUHAMMAD RIZAL Mukmilatul Khasanah Hisyam Munawarah Munawarah, Munawarah Murni Murni Murti Astuti Muspa, Muspa Nasta'in, Andi Firni Nelzi Fati Noer Komari Noor, Prima Silvia Nur Rohman, Ana Bela Safitri Nuraini, Ida Rizqa Nurcahya, Dian Nurcahya Nurfadilah Nurfadilah Nurqalbi, Nurqalbi Nursalam . Oki Wahju Budijanto, Oki Wahju Panus, Panus Parubak, Ronald Pratiwi AR, Dhita Priyagung Hartono Purbosaputro, Erwin Purnomo Budi Santoso Rahim, Alhafid Septia Rahmat Saleh Ramlah Ramlah Rangsimanop, Pattharawadee Rauf, Nur Fatimah Raviko, Johansyah RINI RINI Romita, Romita Rosanti, Novita Rudy Soenoko Said, Sabery Salam, Karta Negara Sari Amir, Yurni Sasmita, Halida Saudi, Nurdwiana Sari Siregar, Ramond Sufaidah, Siti Sukardi Sukardi Sumarsono, Edy Sunyoto Sunyoto Suyamto Suyamto Syamil, Muhammad Taufik Hidayat Taufik Taufik Tiffani Ramadhani Pribadi Tizrah, Afrinda Tony Yuri Rahmanto, Tony Yuri Untarto, Hari Vivien Dwi Purnamasari Wahyu Sri Astutik Wibowo, Willy Widodo, Ach. Hadi Winanda Rizki Bagus Santosa, Winanda Rizki Bagus Wuryandari , Maria Magdalena Riyaniarti Estri Yuliyanto Yuliyanto Yuniati, Anita Tyas Yuska, Dian Aulia Tri