Author

Mayang Sari Edastami

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Open access Sep 2026

Tax avoidance, leverage, audit quality, and earnings management: the moderating role of firm size in mining companies listed on the indonesia stock exchange 2020-2024

Background: Earnings are a central component of financial statements, yet managerial discretion may create opportunities for earnings management. Evidence on tax avoidance, leverage, audit quality, and earnings management remains mixed, especially in capital-intensive industries mining companies. Aims: This study exami...

Chevri Korat, Mayang Sari Edastami · Journal of Advanced Sciences... · 0 citations

Review Open access Aug 2026

The Effect of Competence, Independence, and Professional Skills on Audit Quality with Auditor Ethics as A Moderation

This study aims to analyze the influence of auditor competence, independence, and professional proficiency on audit quality, with auditor ethics as a moderating variable. The background of this study is based on the importance of audit quality in increasing public trust in financial statements and minimizing the risk o...

F. Yasin, Mayang Sari Edastami · Greenation International Jou... · 0 citations