MUSFI, P. N.; HANDOYO, S.; AMRANIA, G. K. P. 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, [S. l.], v. 8, n. 3, p. 223–247, 2026. DOI: 10.31258/ijesh.8.3.223-247. Disponível em: https://ijesh.unri.ac.id/index.php/ijesh/article/view/559. Acesso em: 11 oct. 2026.