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September 10, 2025Academia Open

Determinants of Earnings Management in IDX Property and Real Estate Sector

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Leverage and deferred tax burden significantly impact earnings management practices.
Profitability moderates the relationship between leverage, deferred tax burden, and institutional ownership on earnings management.
Tax planning and firm size have no moderating effect on earnings management, indicating unique dynamics in property sectors.
The findings offer insights for enhancing financial governance strategies in the IDX property sector.

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Implication

Observational analysis reveals tax planning and leverage significantly affect earnings management, suggesting profitability moderates these relationships.

Cite This Study

Sagala et al. (2025) studied this question.

synapsesocial.com/papers/68c1b19954b1d3bfb60e917e https://doi.org/10.21070/acopen.10.2025.11505

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Implication

Observational analysis reveals tax planning and leverage significantly affect earnings management, suggesting profitability moderates these relationships.

Determinants of Earnings Management in IDX Property and Real Estate Sector

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Discussion

Implication

Cite This Study

Determinants of Earnings Management in IDX Property and Real Estate Sector

Key Points

Discussion

Implication

Cite This Study

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