The Influence of Tax Planning, Leverage, and Company Size on Earnings Management in Health Sector

Abstract

This study aims to analyze how tax planning, leverage, and company size influence earnings management. Study subjects included 38 healthcare manufacturing entities registered the Indonesia Stock Exchange (IDX) from 2021-2025. Data examined in study relies on secondary sources, with 23 companies determined through purposive sampling techniques. To analyze the utilized dataset, this research utilizes multiple linear regression, aided by the SPSS version 26. The empirical outcomes indicate tax planning and leverage are not proven to have a positive influence regarding earnings management, while company size exerts a favorable influence on this variable practice. Based on a series of previous research results, It is hoped that subsequent research ought to will add alternative determinants that are able to explain the earnings management phenomenon in more depth and strength, expand the research object to other sectors for comparison, and extend the observation period to describe long-term conditions and improve the accuracy of the analysis.