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The Influence of Tax Avoidance, Firm Size, Firm Age, and Leverage towards Earnings Response Coefficients

Year: 2025

Type: article

Abstract: This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample used as a whole consisted of 97 of 165 companies with 144 observations. The results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17217534

Authors: Yevilia, Mukhlasin

Institution: Atma Jaya Catholic University of Indonesia

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: green

OpenAlex ID: W7083622181

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