The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management

Authors

  • Fahreza Gadjali Rahim Universitas Padjajaran
  • Sony Devano Universitas Padjajaran
  • Ahmad Zakie Mubarrok Universitas Padjajaran

DOI:

https://doi.org/10.38035/dijefa.v6i2.4131

Keywords:

Audit Quality, Accounting Firm Size, Tax Planning, Earnings Management

Abstract

This research aims to examine the influence of Audit Quality, Accounting Firm Size, Tax Planning on Profit Management. This quantitative research uses the transportation services sub-sector. Secondary research data was taken from companies listed on the Indonesia Stock Exchange for the 2018-2023 period using a purposive sampling technique. The influence of audit quality uses two measurement indicators, namely audit fees and audit industry specialization, for measuring KAP size using the number of auditors, then for measuring Tax Planning using Book Tax Difference and for measuring Profit Management using Discretionary Accrual. The analysis techniques used in this research are descriptive statistical analysis, classical assumption testing and Multiple Linear Regression to test the influence of audit quality, Accounting Firm Size, tax planning on earnings management.   The research results show that audit quality with the audit fee indicator has no effect on earnings management, audit quality with the industry specialization indicator has a significant negative effect, Accounting Firm Size has a significant negative effect on earnings management, tax planning has no effect on earnings management and audit quality, Acounting Firm Size, Tax Planning influence earnings management.

References

Friends

Downloads

Published

2025-04-20

How to Cite

Fahreza Gadjali Rahim, Sony Devano, & Ahmad Zakie Mubarrok. (2025). The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management. Dinasti International Journal of Economics, Finance &Amp; Accounting, 6(2), 914–931. https://doi.org/10.38035/dijefa.v6i2.4131

Issue

Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025)

Section

Articles

License

Copyright (c) 2025 Fahreza Gadjali Rahim, Sony Devano, Ahmad Zakie Mubarrok

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).