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Y. Putra

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Open access Oct 2026

The Effect of Tax Avoidance, Profitability, Independent Commissioners, and Audit Committee on Real Earnings Management: Evidence from Indonesian Manufacturing Companies

Real earnings management reduces earnings quality and the reliability of financial reporting. This study examines the effect of tax avoidance, profitability, independent commissioners, and audit committee on real earnings management in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. Usi...

Y. Putra, Dela Febri Rinjani, Meiffa Herfianti · 0 citations

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