November 9, 2025Owner

The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023)

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Audit committees play a crucial role in moderating tax planning and firm size's impact on earnings management.
Tax planning and firm size show a significant negative relationship with earnings management, with three parameters evaluated.
Analysis used WarpPLS to assess data from 19 companies on the Indonesia Stock Exchange over four years.
Findings highlight the importance of governance in preventing conflicts of interest and enhancing corporate performance.

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Implication

Quantitative analysis reveals audit committees moderate tax planning and firm size's influence on earnings management, indicating critical governance roles.

Cite This Study

Tandju et al. (2025) studied this question.

synapsesocial.com/papers/690fdce2f60c54d04ea384ab https://doi.org/10.33395/owner.v9i4.2807

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Implication

Quantitative analysis reveals audit committees moderate tax planning and firm size's influence on earnings management, indicating critical governance roles.

The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023)

Key Points

Discussion

Implication

Cite This Study

The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023)

Key Points

Discussion

Implication

Cite This Study

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