Journal of Economy, Accounting and Management Science (JEAMS)
Vol. 4 No. 1 (2022): September

Determinant Factors Influencing Earning Management The role of Tax Planning and Financial Performance

Ade Setia Pratama (Unknown)

Article Info

Publish Date
12 Jun 2025

Abstract

The goal of this study is to find out how sales growth, tax planning, firm size, and profitability affect earnings management in the consumer goods sector. Purposive sampling was used to pick samples. This study used 45 companies as its sample. Sales Growth has a small effect on earnings management, Tax Planning has no effect on earnings management, Firm size has no effect on earnings management, and Profitability has a small effect on earnings management for food and beverage companies on the Indonesian stock exchange in 2018-2021.

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Journal Info
Journal of Economy, Accounting and Management Science (JEAMS)
Website

Abbrev

jeams

Publisher

Universitas Merdeka Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

Description

The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and ...