Cahyaningsih Kristilestari, C. and Ronny Andesto 2023. Influence of the Independence of the Board of Commissioners, the Competency of the Committee Audit, and Audit Quality on Earnings Management and its Implications on Firm Value (Empirical Study of Non-Financial State-Owned Enterprises that go Public in the. Dinasti International Journal of Education Management And Social Science. 4, 4 (Apr. 2023), 526–541. DOI:https://doi.org/10.31933/dijemss.v4i4.1797.