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All Journal International Journal of Science and Society (IJSOC)
Astuti, Eni Dwi
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Materials Science & Nanotechnology Social Sciences

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Journal : International Journal of Science and Society (IJSOC)

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Tax Avoidance Determinants of Earning Management Siska; Nursida, Nina; Astuti, Eni Dwi
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1113

Abstract

This research seeks to empirically explore the impact of Other Comprehensive Income, Financial Distress, Tax Avoidance, and Free Cash Flow on Earnings Management among Real Estate and Property firms listed on the Indonesia Stock Exchange during the period spanning 2019 to 2021. Employing a approach quantitative, the research utilizes multiple linear regression analysis conducted through SPSS 26 as the analytical tool. Through purposive sampling from a total population of 60 companies, 43 entities meeting the specified criteria were chosen as the sample. The findings reveal that while Other Comprehensive Income, Financial Distress, and Free Cash Flow do not exert a significant influence on earnings management, tax avoidance emerges as a notable factor impacting earnings management.
Co-Authors Nursida, Nina Siska