Publication Date: 2022/11/03
Abstract: - This research examines the effect of liquidity, leverage and deferred tax expense on profitability with earnings management as a moderating variable - an empirical study of mining companies listed on the Indonesia_Stock_Exchange in 2016-2020. Data processing in this study used secondary data obtained from the annual report from the official website of PT. Indonesia_Stock_Exchange, namely www.idx.co.id. There are 18 companies that are the total sampling and processed using the E-Views 9.0 device. The research findings prove that liquidity has an effect on profitability and earnings management moderates the effect of liquidity on profitability. Meanwhile, leverage, deferred tax expense and earnings management variables as moderating factors have no effect on profitability.
Keywords: Liquidity, Leverage, Deferred_Tax_Expense, Profitability, and Earnings_Management
DOI: https://doi.org/10.5281/zenodo.7275310
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT22OCT397.pdf
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