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Rahma Yuliani

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Open access Aug 2026

Earnings Management, Financial Distress, and Profitability: Does the Audit Committee Matter for Tax Aggressiveness?

This study aims to examine the effects of earnings management, financial distress, and profitability on tax aggressiveness, as well as the moderating role of the audit committee in the relationship between these variables and tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange during the...

Ruhani Ruhani, Rahma Yuliani, Monica Rahardian Ary Helmina · 0 citations

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