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There are factors that considered to influence earnings management, namely tax planning, profitability and good corporate governance. In this research, the company size variable will be added as a moderating variable to prove its influence on these three factors. The population in this research are consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2022 with a total population of 76 companies. The results showed that tax planning has no effect on earnings management, but profitability and good corporate governance have a significant effect on earnings management. Meanwhile, company size is unable to moderate the effect of tax planning on earnings management, but is able to moderate the effect of profitability and good corporate governance on earnings management. The companies are expected to be able to prevent and reduce opportunistic actions and always evaluate all policies taken for the future.
Firdaus et al. (Mon,) studied this question.