HERIANSYAH, K.; PERMATA, I. S.; MULYADI, M. Determinants of Earnings Quality: A Discretionary Accruals Approach in Basic Industry and Chemical Companies Listed in the LQ 45 Group for the 2019-2023 Period. Jurnal Multidisiplin Sahombu, [S. l.], v. 5, n. 01, p. 7–21, 2025. Disponível em: https://ejournal.seaninstitute.or.id/index.php/JMS/article/view/6107. Acesso em: 1 jul. 2026.