Total Quality Management (TQM) merupakan salah satu kualitas sistem manajemen yang dapat digunakan untuk meningkatkan kualitas kinerja perusahaan. Perusahaan yang menerapkan TQM akan dapat merasakan manfaat dari perubahan produk dan kualitas serta layanan, karyawan perusahaan akan banyak termotivasi, produktivitas perusahaan akan meningkat, produk yang rusak berkurang, masalah dapat diselesaikan dengan cepat. Selain TQM keberadaan biaya kualitas di dalam perusahaan juga dapat mempengaruhi kinerja dan kualitas perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis: 1) pengaruh total quality management (TQM) terhadap kinerja perusahaan di perusahaan manufaktur di Kabupaten Serang provinsi Banten; 2) pengaruh biaya kualitas terhadap kinerja perusahaan terhadap perusahaan manufaktur di Kabupaten Serang Provinsi Banten; dan 3) pengaruh total quality management (TQM) terhadap kinerja perusahaan yang memoderasi biaya mutu di perusahaan manufaktur di Kabupaten Serang Provinsi Banten. Metode penelitian yang digunakan adalah metode survei dengan teknik analisis jalur. Jumlah sampel penelitian adalah 83 orang. Teknik pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan: 1) terdapat pengaruh positif dan signifikan dari ttal quality management (TQM) terhadap kinerja perusahaan di perusahaan manufaktur di Kabupaten Serang Provinsi Banten; 2) ada pengaruh positif dan biaya kualitas yang signifikan terhadap kinerja perusahaan di perusahaan manufaktur di Kabupaten Serang provinsi Banten; 3) ada pengaruh positif dan signifikan dari total quality management (TQM) terhadap kinerja perusahaan yang dimoderasi oleh biaya kualitas perusahaan manufaktur di Kabupaten Serang provinsi Banten

This study aims to determine the effect of firm size, firm age and leverage on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period simultaneously and partially. The method used is a quantitative method that is intended for large data and in the form of numbers, including classical assumption test analysis and assumption test of data analysis with computer assistance through SPSS version 25 software. Based on the results of the t test (partial) the variables of firm size (X1) and earnings management (Y). The value of tcount > ttable (2,964 > 1,669) with a significance level of 0,004 (0,004 < 0,05). Company age (X2) and earnings management (Y) variables. The value of tcount < ttable (0.381 < 1.669). Leverage (X3) and earnings management (Y) variables. The value of tcount > ttable (2.509 > 1.669) with a significance level of 0.015 (0.015 < 0.05). Meanwhile, the results of the F test (simultaneous) of firm size (X1), firm age (X2) and leverage (X3) on earnings management (Y). The value of Fcount > Ftable (4.307 > 2.75) with a significance level of 0.008 (0.008 < 0.05). Based on the results of the study, firm size, firm age and leverage simultaneously have a significant effect on earnings management, partially firm size and leverage have a significant effect on earnings management, while firm age has no significant effect on earnings management

Tax Avoidane is an effort to reduce tax legally to reduce or even eliminate the tax burden. The purpose of this study was to determine the effect of profitability ratios, leverage, and sales growth on tax avoidance in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a quantitative method with a descriptive statistical approach. The population in this study were 12 companies with a sample of 8 pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used purposive sampling, with a research time of 5 years and 40 data were obtained. The results of this study show that partially the profitability variables proxied by ROA and leverage as proxied by DER have a significant effect on tax avoidance, and sales growth has a negative effect on tax avoidance, while profitability as proxied by ROE and leverage as proxied by DAR has no effect on tax. avoidance. However, simultaneously variable X1, X2,  X3,  X4 and X5 had  significant effect on variable Y