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Musfi, P.N., Handoyo, S. and Amrania, G.K.P. 2026. The Effect of Effective Tax Rate, Investor Sentiment, and ESG on Earnings Management: An Empirical Study of Healthcare Companies Listed on the Indonesian Stock Exchange in 2021-2024. Indonesian Journal of Economics, Social, and Humanities. 8, 3 (Oct. 2026), 223–247. DOI:https://doi.org/10.31258/ijesh.8.3.223-247.