Auditor competence, earnings management, and the moderating role of ownership structure

Indah Permata Sari, Desi Adhariani

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


This study aims to examine the effects of external auditor competence on earnings management, using ownership structure as a moderating variable. This study finds, after observing 204 companies in the manufacturing industry from 2011 to 2013, that there is no evidence for the effects of auditor competence. However, the study does provide empirical evidence to show that the presence of institutional investors helps auditors to improve auditing quality because of the effective control carried out by investors. This study shows that users of financial statements should be attentive to the information in those statements, including corporate financial information and ownership structure.

Original languageEnglish
Title of host publicationAccounting, Auditing, CSR, and the Taxation in a Changing Environment
Subtitle of host publicationA Study on Indonesia
PublisherNova Science Publishers, Inc.
Number of pages21
ISBN (Electronic)9781536165180
ISBN (Print)9781536162776
Publication statusPublished - 1 Jan 2019


  • Earnings management
  • External auditor competence
  • Ownership structure


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