Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Multidisiplin Sahombu
Eimar, Cut Rachel
Unknown Affiliation
Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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

Found 1 Documents
Search

 1 
The Effect of Leverage and Tax Avoidance on Earnings Management in Cement Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020–2024 Azizah, Ghina; Eimar, Cut Rachel; Aulia, Syahirah Chanda; Ningrum, Cahaya; Dawolo, Kristiani; Ramadhan, Ramadhan; Mahwiyah, Mahwiyah
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of leverage and tax avoidance, both individually and jointly, on earnings management among companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis approach, the findings indicate that leverage has a significant and positive effect on earnings management, suggesting that companies with higher debt levels are more likely to engage in income manipulation. Similarly, tax avoidance also shows a significant and positive impact on earnings management, reflecting the tendency of firms to adjust reported income to reduce tax liabilities. The panel regression analysis further confirms that leverage and tax avoidance collectively affect earnings management, with the probability value supporting the conclusion that both variables are statistically significant determinants of earnings manipulation practices in the manufacturing sector.
Co-Authors Aulia, Syahirah Chanda Azizah, Ghina Dawolo, Kristiani Mahwiyah, Mahwiyah Ningrum, Cahaya Ramadhan Ramadhan