ABSTRACT
This study aims at examining the impact of quality auditor, corporate governance, leverage, and profitability on earnings management, which was obtained from the audited financial reports of the selected firms. The research method used is explanatory, which is designed to analyze earnings management practice for 5 years. The populations in this study are conventional banks listed in Indonesia Stock Exchange (IDX). Purposive sampling was done to determine the sample in this study. The data source used in this study is the annual financial statements published during the year 2016 to 2020. The data analysis tool uses reviews to test the hypothesis in this study using panel data regression analysis. The results of this study indicate that the quality of auditors has effect on earnings management, so do the good corporate governance variables consisting of independent commissioners and managerial ownership. However, the leverage and profitability variable has no effect on earnings management. These findings cross over all stakeholders in the company to create healthy financial institutions and a better economy.
