The purpose of this study is to analyze the concentration on board profit factors, the
proportion of liquidity, administrative ownership and review quality used to anticipate …

This research expects to decide the impact of tax planning, audit quality, and managerial
ownership on earnings management. This information utilizes auxiliary information acquired …

There are factors that are considered to influence earnings management, namely tax
planning, profitability and good corporate governance. In this research, the company size …

This study aims to examine the effect of deferred tax assets, deferred tax burden and tax
planning on earnings management. The object of this study is food & beverage companies …

Praktik manajemen laba menjadi salah satu faktor utama laporan keuangan tidak
mencerminkan keadaan yang sebenarnya, kasus manajemen laba seringkali terjadi di …

Corporate governance is a key element in ensuring transparency, accountability, and
operational integrity in a company. In the manufacturing sector, the implementation of …

Pendapatan dan laba BUMN yang meningkat setiap tahun merupakan indikator kinerja
keuangan yang baik. Namun, laba sering digunakan oleh manajer oportunis sebagai …

This study aims to test and obtain empirical evidence regarding the effect of tax planning on
real earnings management, as well as the effect of audit quality and the Covid-19 pandemic …

Penelitian ini menguji pengaruh strategi pemasaran terhadap daya saing UMKM di Kota
Makassar, dengan studi kasus di Universitas Almarisah Madani. Menggunakan metode …

Dalam Islam praktik income smoothing di perbolehkan dengan syarat sesuai dengan
ketentuan Fatwa DSN No. 89/DSN MUI/XII/2012 tentang metode perataan penghasilan …