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Maulina Diyah Permatasari

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Open access Jul 2026

Do Tax Planning, Leverage, and ESG Influence Earnings Management? The Role of Audit Quality

Earnings management remains a major concern in financial reporting because it may reduce the credibility of accounting information and weaken stakeholders’ confidence. This study aims to examine the influence of tax planning, leverage, and Environmental, Social, and Governance (ESG) performance on earnings management,...

Benny Oktaviano, Maulina Diyah Permatasari, Zahra Tusyita Tazkiya · 0 citations
Open access Jul 2026

Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk

This study investigates whether audit quality, audit tenure, and Environmental, Social, and Governance (ESG) disclosure enhance earnings quality, while examining the moderating role of firm risk. The research is motivated by the increasing demand for reliable financial reporting and growing concerns over earnings manag...

Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq · 0 citations

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