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Author

Sekar Martania Nurhayati

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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 · 0 citations

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