Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Penghindaran Pajak …

ABSTRACT Earnings management is a managerial action in choosing accounting policies with the aim of influencing profit figures to fulfill certain interests. This study aims to analyze the effect of company size, profitability, leverage, and tax avoidance on earnings management moderated by the role of managerial ownership. The study used a quantitative approach with a population of infrastruct…