This study examines tax planning, financial distress, and earnings management in relation to firm value, with audit quality as a moderator. A balanced panel of 18 Indonesian listed agricultural firms provides 108 firm-year observations during 2019–2024. Fixed-effects estimates report positive predictor coefficients and negative audit interactions for tax planning and the distress proxy. The earnings-management interaction is not significant. Higher Altman Z-scores indicate better financial health. However, coefficient-test and model-fit statistics are inconsistent; inference remains provisional until checked against the original estimation records. The results do not establish causal effects.
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Santoso et al. (2026) studied this question.
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