Political Connection, Auditor Quality, Family Ownership, and Earnings Management: Real and Accrual

This study aims to explore the effect of political connections, external auditor quality, and family ownership on real discretionary accrual earnings management practices in public companies Indonesia. So far, previous studies have shown inconclusive mixed results. The samples used this are listed Indonesia Stock Exchange (IDX) for last 10 years (2010-2019) prior Covid-19 pandemic. results show that connections an reducing both companies. High quality auditors a significant only. Meanwhile, high level has practices. can be consideration appoint former ministers or high-ranking state officials as company directors commissioners suppress