The Relation between CEO Reputation, Financial Distress, Internal Control, and Earnings Management

Purpose: The purpose of this research is to analyze the effect internal control and financial distress on earnings management add CEO’s reputation as a moderating variable. object study determine companies that listed Indonesia Stock Exchanges between 2019 2020. data were tested analyzed using panel regression analysis SmartPLS software. Methodology: sample chosen purposive sampling technique. Data for employed program. This used accrual measure management, springate model distress, index reputation. Findings: results found positively affect management. In addition, also can have moderately significant positive relationship Originality/Value: finding helpful corporate governance in maximizing investment strategies. consideration value reference when investing. As such, it tends assist company executing strategies see CEO's controls. novelty provides new insight into how moderates earning