DOI: https://doi.org/10.14710/taaij.2023.17997

The Effect of Audit Quality, Good Corporate Governance and Deferred Tax Expenses on Profit Management in Manufacturing Companies 2019-2021

*Dwi Fitriyanto  -  Muhammadiyah University of Surakarta, Indonesia
Nur Annisa Miftahul Jannah  -  Muhammadiyah University of Surakarta, Indonesia
Received: 15 Apr 2023; Published: 30 Apr 2023.
Open Access Copyright (c) 2023 The Author, Published by Department of Business and Finance, Vocational School, Diponegoro University
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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Abstract
These findings examine how deferred tax costs, audit quality, and The company's leadership procedure affects the profit managed in manufacturing companies in IDX during 2019 to 2021. Regression method Linear is needed as a quantitative approach as well as secondary data. By era 2019–2021, there were 51 business actors in the consumer goods industry sector. Retrieved 31 Companies are collected through a purposive sampling approach, which involves a number of criteria and determination of the state of the sample. Thus producing, The conclusion is audit quality, institutional ownership, and deferred tax costs has no impact on earning management. While the independent commissioner gave Impact on earning management.
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Keywords: audit quality; good corporate governance; deferred tax burden; earning management

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Language : EN
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