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All Journal QISTINA: Jurnal Multidisiplin Indonesia Golden Ratio of Data in Summary
Febriyanti Febriyanti
Universitas Pamulang
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Free Cash Flow Terhadap Manajemen Laba Febriyanti Febriyanti; Indawati Indawati
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6948

Abstract

Earnings management is an effort undertaken by company management to influence financial statement information to achieve specific objectives. Therefore, this study aims to examine and analyze the influence of Tax Planning, Deferred Tax Expense, and Free Cash Flow on Earnings Management. This research is quantitative, using secondary data. The data analysis method used is panel data regression using Microsoft Excel and Eviews 12. The population in this study was all non-cyclical customer sectors listed on the Indonesia Stock Exchange from 2019 to 2023. The data collection technique used was purposive sampling, resulting in 14 samples from the 130-person population processed in this study. The results indicate that Tax Planning, Deferred Tax Expense, and Free Cash Flow simultaneously influence Earnings Management in non-cyclical customer companies from 2019 to 2023. While partially, Tax Planning influences Earnings Management, Deferred Tax Expense Influences Earnings Management, and Free Cash Flow does not.
The Effects of Tax Avoidance and Green Accounting on Firm Value: Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange Ahmad Fauzan Rasyid; Febriyanti Febriyanti; Linggar Ramadhan Sukardi; Locita Anindya; Safitri Natalia; Mahwiyah Mahwiyah
Golden Ratio of Data in Summary Vol. 6 No. 4 (2026): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i4.1861

Abstract

This study examines the effects of tax accounting and green accounting on firm value among companies included in the LQ45 Index of the Indonesia Stock Exchange. It aims to determine whether corporate tax management and environmental accounting practices contribute to increasing firm value in the context of sustainability-oriented financial reporting. Using a quantitative approach and secondary data obtained from published financial statements, the study finds that both tax accounting and green accounting have positive and statistically significant effects on firm value. These findings suggest that transparent tax reporting and environmentally responsible accounting practices can strengthen corporate reputation and enhance long-term investor confidence. This study contributes to the growing body of literature on sustainable financial management by highlighting the strategic importance of fiscal transparency and environmental responsibility in creating firm value.
Co-Authors Ahmad Fauzan Rasyid Indawati Indawati Linggar Ramadhan Sukardi Locita Anindya Mahwiyah Mahwiyah Safitri Natalia