Tafziyah, S.N. and Nawirah, N. 2026. Earnings Management in JII Firms: Does Audit Quality Moderate CSR, Ownership, and Leverage?. Owner : Riset dan Jurnal Akuntansi. 10, 3 (Jul. 2026), 2972-2988. DOI:https://doi.org/10.33395/owner.v10i3.3386.