Vierman Alzura , Leona, and Indra Arifin Djashan. 2023. “AUDIT QUALITY, INDEPENDENT COMMISSIONER, RETURN ON ASSETS, AND FACTORS AFFECTED OF EARNINGS MANAGEMENT”. E-Jurnal Akuntansi TSM 3 (3):77 -. https://doi.org/10.34208/ejatsm.v3i3.2198.