Vol. 8 No. 3 (2026)

Articles

• 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

  Putri Nabila Musfi, Sofik Handoyo, Gia Kardina Prima Amrania

  223-247

  • PDF

• The Effect of Financial Distress, Tax Planning, Deferred Tax Assets, Deferred Tax Liabilities and Deferred Tax Expenses on Earnings Management

  Ari Indah Elisabeth Tambunan, Enni Savitri, Al Azhar A

  249-266

  • PDF

• The Effect of Occupational Safety and Health on Performance Through the Mediating Variable of Discipline on Employees of PT. Energi Mega Persada Bentu-Korinci Baru Limited

  Zulkifli Zulkifli, Zulfadil Zulfadil, Deny Setiawan

  267-288

  • PDF