Henny Wirianata, Rusi Rusi, and Metio Alberto. “Company Size As a Moderator of Factors Influencing Earnings Quality”. Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) 5, no. 03 (March 24, 2026): 618–633. Accessed May 7, 2026. https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/8232.