International Journal of Science and Society (IJSOC)
Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)

Tax Avoidance Determinants of Earning Management

Siska (Unknown)
Nursida, Nina (Unknown)
Astuti, Eni Dwi (Unknown)

Article Info

Publish Date
15 Mar 2024

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.

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Journal Info
International Journal of Science and Society (IJSOC)
Website

Abbrev

ijsoc

Publisher

GoAcademica Research and Publishing

Subject

Materials Science & Nanotechnology Social Sciences

Description

International Journal of Science and Society (IJSOC) is open access and peer-reviewed journal with e-ISSN (2715-8780), IJSOC is an international journal devoted to the study of science and technology in a social context. It focuses on the way in which advances in science and technology influence ...