PENGARUH AUDIT QUALITY DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA RIIL MELALUI FINANCIAL DISTRESS

This research investigates the effect of audit firm size and auditor industry specialization that proxies quality, independence on real earning management through financial distress as an intervening variable. study used 96 samples manufacturing companies listed Indonesia Stock Exchange in 2017-2019 period with a purposive sampling method. By using Structural Equation Model, results show have positive earnings distress. Conclusions from explain can be motivation for to did so it indication detect management. Financial motivate use their flexibility modifiy company profit, requires high quality auditor. The result this are related role performance understanding client’s condition detecting irregularities, contributes examine