Author

Imam Hadiwibowo

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Open access Aug 2026

Profitability, Leverage, and Tax Avoidance: Evidence from Earnings Management

Main Purpose - This study aims to examine the effects of profitability, leverage, and tax avoidance on earnings management in insurance subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Method - This study employs a quantitative approach using secondary data from annual finan...

Sekar Martania Nurhayati, Gianifa Zahra Salsabhila, Imam Hadiwibowo · Jurnal Proaksi · 0 citations

Review Open access 2026

Mapping the intellectual structure and emerging sustainability perspectives of earnings persistence research: A bibliometric analysis

This study aims to map the evolution of earnings persistence research, identify its intellectual, conceptual, and social structures, and examine its relationships with earnings quality, corporate governance, audit quality, and sustainability while proposing future research directions. A bibliometric approach was employ...

Sevie Liyana, Imam Hadiwibowo · Accounting · 0 citations