Abstract:

Earnings management is engineering by managers to show better profits for bonus plans and company performance. This study aims to empirically examine the influence of good corporate governance and audit quality on earnings management with performance as a moderating variable in various industrial companies on the Indonesian stock exchange. The population of this study is various industrial companies with a sample of 180 companies during 2017-2022 with data processing using partial least squares (PLS) from secondary data from the Indonesian stock exchange's financial reports. The results of the study indicate that there is a significant effect of good corporate governance and audit quality on earnings management and performance is successful as a moderating variable in the effect of good corporate governance and audit quality on earnings management.