TANDJU, F.; PARWATI, N. M. S. .; YAMIN, N. Y.; TANRA, A. A. M. The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023). Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 4, p. 2977-2992, 2025. DOI: 10.33395/owner.v9i4.2807. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2807. Acesso em: 16 apr. 2026.