PERAN KUALITAS AUDIT DALAM MENGAWASI PENGARUH STRUKTUR KEPEMILIKAN, CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP MANAJEMEN LABA.

This study aims to test and analyze the effect of corporate governance with the proxies of managerial ownership, corporate social responsibility and leverage on earnings management with audit quality as a moderating variable. The population of this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The sample of companies used in this study were 34 companies, which were selected using purposive sampling method. This study uses Ordinary Least Squares regression testing technique using Eviews 12. The results showed that managerial ownership and corporate social responsibility have a negative effect on earnings management but leverage has no effect on earnings management. In addition, audit quality is unable to strengthen or weaken the influence of managerial ownership, corporate social responsibility, leverage on earnings management. This study provides a new empirical contribution to the earnings management literature by showing that non-financial factors such as CSR can be an effective control mechanism in reducing management incentives to manipulate earnings. [ABSTRACT FROM AUTHOR]