Internal Factors, External Factors and Earnings Management: Moderating Effects of Auditor Industry Specialization

Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates opportunistic behavior company managers and can be bad signal for stakeholders. This research was conducted with aim testing auditor industry specialization as moderator effect financial distress, tax planning, ownership structure, audit quality on earnings management.
 Research Method uses 288 data from 36 manufacturing companies listed Indonesia Stock Exchange 2012 to 2019, using purposive sampling method. The model used this analyzed multiple linear regression moderation test (sub-group analysis ANOVA test).
 Findings According findings, managerial have negative management. On other hand, institutional are not significant Meanwhile, by taking into account firm size, profitability, leverage, found moderate relationship between ownership, However, has no Implication presence external auditors serve de-confliction mechanism. Companies consider giving opportunity own shares use Big Four KAP order create better oversight. In addition, KAPs who lot experience certain industries.