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With sound governance in the use of leveraged funds and a high level of audit quality, compliance with auditing standards incentivizes managers to manage earnings. The purpose of this study is to empirically examine the effect of the audit quality and leverage strategy on earnings management in the emerging markets of Aneka Industries companies listed on the Indonesian stock exchange, using good corporate governance as a mediating variable. The population of this study is comprised of companies listed on the Indonesian stock exchange, with a sample size of 225 observations spanning multiple industries between 2016 and 2020. Secondary data sources with SEM-PLS analysis of the resulting data. The findings indicated that audit quality and leverage had a significant effect on effective corporate governance, while effective corporate governance had a significant effect on earnings management. Audit quality and leverage both have a significant impact on earnings management, and good corporate governance is an effective moderator of the effect of audit quality and leverage on earnings management. This research contributes to corporate governance on earnings management from a developing company's perspective. Additionally, this study conducts an empirical examination of the impact of Aneka Industries corporate governance structure. [ABSTRACT FROM AUTHOR]

Purpose: This research was conducted to test whether ownership structure has an influence on earnings management using the control variables of leverage, company size, profitability, and company growth. Moreover, this research aims to find out what type of ownership has more influence on earnings management in Indonesia therefore the authors focus on all types of company ownership as independent variables. Design/methodology/approach: The purposive sampling method is used for the selection of the research samples. This research uses non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2019 as research objects. Earnings management is measured using discretionary accruals which is a Modified Jones Model. The ownership structure is calculated from the percentage of each share ownership in the company. Findings: The results of this research indicate that there is no significant effect of ownership structure on earnings management in Indonesia. Only leverage, company size, and company growth have a significant positive effect on earnings management. Practical implications: This research is useful for improving decision making for corporate governance, as well as providing information to academics about the influence of the supervisory role of ownership structure on earnings management. Originality/value: This article expands on previous research by including the type of ownership structure as an independent variable and examines its effect on earnings management in developing countries. [ABSTRACT FROM AUTHOR]