THE ROLE OF AUDIT QUALITY AS A MODERATOR IN THE DETERMINANTS OF EARNINGS MANAGEMENT
Ruci Arizanda Rahayu; Intan Kumalasari; Nihlatul Qudus Sukma Nirwana; Herman Ernandi
Objective: This study aims to analyze the influence of audit committees, free cash flow, and tax planning on earnings management, with audit quality as a moderating variable, specifically in the consumer goods industry sector companies listed on t...