THE INFLUENCE OF AUDITOR QUALITY, CORPORATE GOVERNANCE, AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange)

This study aims to analyze the Effect of Auditor Quality, Good Corporate Governance and Tax Planning on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). The data analysis method used is panel data regression analysis and classical assumption test with the help of Eviews software. The sampling method used in this research is purposive sampling method. Partially, the results of the study state that audit quality and good corporate governance have a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Tax planning has no effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange .

Examination of financial statements conducted by auditors has different qualities. Therefore, high-quality auditing acts as a deterrent to effective earnings management, because management's reputation will be destroyed and company value will decrease if misreporting is detected and revealed (Wiryadi & Sebrina, 2013).
The Agro Pantes Tbk Company (ARGO) In 2019 obtained a Going Concern Opinion from KAP Anwar and Partners which shows that the company's audit quality is low. In the Audit Opinion there is an exception to the auditor's opinion where the financial statements indicate that the Company experienced a net loss of US$ 7,277,027 for the year ended December 31, 2019 and, on that date, the Company also recorded a capital deficiency of US$ 86,633. 129. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern. In this case the quality of the audit provided decreased, namely there was an emphasis on one thing in the company's audit report.
The second factor is good corporate governance. Corporate governance arises because there is a separation between ownership and company control, or often known as agency problems. The agency problem in the relationship between the owner of capital and the manager is how difficult it is for the owner to ensure that the funds invested are not taken over or invested in projects that are not profitable so that they do not generate returns. The Influence of Auditor Quality, Good Corporate Governance and Tax Planning on Profit Management (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange)".

RESEARCH METHOD
This research is a research with a descriptive statistical approach and the type of research data is quantitative data using data panel. Descriptive statistics are statistics used to analyze data by describing or illustrating the data that has been collected as is without intending to draw conclusions that apply to general or generalization. According to Sugiyono (2018), quantitative research is a research method by conducting research on populations or samples obtained randomly and then the data will be processed randomly stratistic with the aim of testing the hypothesis. The data used in this study is panel data where this study uses a combination of time series data and data cross section.
The data analysis used to solve the problems in this study is panel data regression analysis with the help of Eviews 9. The research data used is secondary data namely annual reports published by manufacturing companies on the IDX in the 2017 -2019 period of 67 companies using the purposive sampling method.
The panel data regression method used is through three approaches, namely, the least squares approach of common effects, the second is the fixed effect approach and the third is the random effect approach. Furthermore, the data is also tested for classical assumptions. The equation model for panel data regression analysis is as follows:

RESULTS AND DISCUSSION Results
In order for the model used in this model to be good and appropriate, a model selection technique is needed. There are three models to be selected, namely the Common Effect Model (CEM), Fixed Effect Model (FEM) and Random Effect Model (REM). The models that can be selected in this study can be seen in the table below: Based on Table 4 shows the models used in panel data regression, namely the Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM). Furthermore, testing will be carried out to choose which model is suitable and in accordance with this research. The first test to be carried out is the Chow Test.
The chow test is a test that compares the CEM model and the FEM model. As for the chow test, the probability value of the Chi Square line is 0.0000. This value is below the error rate value of 0.05. Based on the Chow test, the best model in this study is the Fixed Effect Model (FEM). So it is necessary to test to see between the Fixed Effect Model (FEM) and the Random Effect Model. While the hausman test has a probability value of 0.6442. This value is above the error rate of 0.05. Based on the Hausman test, the best model in this study is the Random Effect Model (FEM). So this study uses the Random Effect Model (FEM).
Then the regression equation that can be compiled in this study is as follows: ML = 0.87 -0.14 KA -1.44 GCG -0.09 TP + e Based on the equation above, it can be explained that a constant of 0.87 means that the variables KA < GCG and TP are considered constants (value 0), so the ML value remains at 0.87. The regression coefficient value of KA is -0.14 indicating a negative relationship (not unidirectional), which means that for every 1% decrease in KA, ML increases by 0.14%.
Then the GCG regression coefficient of -0.44 shows a negative relationship (not unidirectional) which means that every 1% increase in GCG causes ML to decrease by 0.44%. then the TP regression coefficient of -0.019 shows a negative relationship (not unidirectional) which means that every 1% increase in TP causes ML to decrease by -0.019%. Table 4 it can be seen that the R-squared value is 0.551 or 55.1%. These findings indicate that KA, GCG and TP can affect ML by 55.1%, while the rest is explained by other factors not analyzed in this study.

Results of Panel Data Regression Estimation The Influence of Audit Quality on Earnings Management
The results of this study indicate that audit quality has a negative and significant effect on earnings management in Manufacturing companies on the Indonesia Stock Exchange. This is shown by the results of the t count > t table, namely 2.039 > 1.650 and a significant value of 0.04 <0.05.

The Effect of Good Corporate Governance on Profit Management
The results of this study indicate that GCG has a negative and significant effect on earnings management in Manufacturing companies on the Indonesia Stock Exchange. This is shown by the results of the t count > t table, namely 2,969 > 1.650 and a significant value of 0.040 <0.05.

Effect of tax planning on Profit Management
The results of this study indicate that tax planning has a negative and significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. This is shown by the results of the t count > t table, namely 0.532 > 1.650 and a significant value of 0.59 <0.05. Simultaneously audit quality, good corporate governance and tax planning have an effect on Manufacturing Company Profit Management on the Indonesian Stock Exchange

CONCLUSION
The results of the study show that the three regression coefficients are positive and significant to the dependent variable. From the regression model, it can be explained further, namely as follows: 1. Partially, audit quality has a negative effect on earnings management in Manufacturing companies on the Indonesia Stock Exchange. 2. Partially, good corporate governance has a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. 3. Partially, tax planning has no effect on earnings management in Manufacturing companies on the Indonesia Stock Exchange. 4. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange.