The study looked at how the quality of audits affects how companies in Indonesia manage their earnings before going public. They found that firms with better auditors tend to do less earnings manipulation before their IPO. This means that having a high-quality auditor can help prevent companies from playing with their financial numbers. The study also found that factors like cash flow and firm size can influence the level of earnings manipulation. Overall, the research shows that having a good auditor is important for Indonesian companies going public to maintain accurate financial reporting.