Implications of Ownership Structure on Firm Value with Financial Decision as Intervening Variable (State-owned Enterprise Sector of Indonesia Stock Exchange)
Neneng Susanti, Azhar Affandi, Aldrin Herwany
· 5 citations
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Open access
Oct 2026
The Effects of Tax Planning, Financial Distress, and Earnings Management on Firm Value with Audit Quality as a Moderating Variable: A Study of Agricultural Subsector Companies Listed on the Indonesia Stock Exchange During 2019–2024
This study examines tax planning, financial distress, and earnings management in relation to firm value, with audit quality as a moderator. A balanced panel of 18 Indonesian listed agricultural firms provides 108 firm-year observations during 2019–2024. Fixed-effects estimates report positive predictor coefficients and...
Santoso, Prisilia Damayanti, Neneng Susanti
· Jurnal Manajemen Motivasi · 0 citations