Answers are grounded in this paper and cite their sources.
Analysis reports earnings quality influenced by company size, while tax aggressiveness and board diversity suggest limited effects.
This research aims to determine the effect of Tax Aggressiveness, Board Diversity and company size on earnings quality. This research uses a sample of Non-Cyclical Consumer Sector Companies on the Indonesia Stock Exchange 2019-2023. The data used in this research are financial reports and annual reports. This research sample was determined using a purposive sampling method and based on criteria obtained from 14 company data and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. The data was processed with the help of Eviews 13 software. The results obtained show that tax aggressiveness, board diversity and company size simultaneously influence earnings quality. The results obtained partially show that tax aggressiveness has no effect on earnings quality, board diversity has no effect on earnings quality and company size has an effect on earnings quality.
No takes yet. Share an insight, caveat, or question.
Hastuti et al. (2025) studied this question.
Synapse has enriched 10 related papers. Consider them for comparative context: