Dani, Andrian, and Kholilah Kholilah. “FACTORS AFFECTING EARNINGS QUALITY: THE MODERATING ROLE OF MANAGERIAL OWNERSHIP”. RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis 7, no. 2 (October 14, 2025): 054–073. Accessed June 15, 2026. https://ejournal.ibik.ac.id/index.php/riset/article/view/2641.