Tag Archive for: Effective Corporate Rate

This research aims to determine how earnings management moderates the influence of leverage and related party transactions on the Effective Corporate Rate (ETR) in Indonesia Stock Exchange listed industrial sector companies for periods of 2018-2022. This research is conducted based on information obtained on the Indonesian Stock Exchange. The sampling technique for this research is purposive sampling method. The population in this study was 63 industrial sector companies listed on the IDX in 2018-2022 and the samples used are 45 companies. The type of data used is secondary data and the data analysis technique is panel data regression and the Moderate Regression Analysis (MRA) test with analysis tools using Eviews software. The results of this research show that leverage has a negative and significant effect on ETR and related party transactions have no effect on ETR in industrial sector companies listed on the IDX for the 2018-2022 period. Earnings management cannot moderate the influence of Leverage on ETR in Industrial sector companies listed on the BEI for the 2018-2022 period and earnings management cannot moderate the influence of related party transactions on ETR in industrial companies listed on the BEI for the 2018-2022 period.