<![CDATA[Purpose: This study analyzes the influence of audit quality and profitability on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: This investigation applies numerical methodologies, leveraging archival evidence from accounting disclosures. Specimen gathering was executed via a judgmental choosing procedure, resulting 330 companies as units of analysis, with logistic regression as the primary testing instrument. Findings: The findings demonstrate that audit quality exerts a substantial inverse impact on earnings management, implying that enhanced audit quality diminishes the probability of these maneuvers. Profitability displays no meaningful influence on earnings management. Nevertheless, audit quality and profitability concurrently wield a considerable influence over earnings management. Practical and Theoritical contribution/Originality: This inquiry bridges a lacuna in scholastic publications by simultaneously analyzing the impacts of audit quality and profitability on earnings management operations across industrial corporations registered on the Indonesia Stock Exchange during the interval 2020 – 2024, this combination of variables is still limited to be tested in a single empirical study. Therefore, this study aims to expand the xisting literature. Research Limitation: This study is limited to two independent variables and the sample focus is only on the manufacturing sector.]]>
