AUDIT QUALITY, INDEPENDENT COMMISSIONER, RETURN ON ASSETS, AND FACTORS AFFECTED OF EARNINGS MANAGEMENT. E-Jurnal Akuntansi TSM, [S. l.], v. 3, n. 3, p. 77 – 88, 2023. DOI: 10.34208/ejatsm.v3i3.2198. Disponível em: https://jurnaltsm.id/EJATSM/article/view/2198. Acesso em: 21 may. 2025.