LIMARWATI, D. .; ALFIYANI, Y. S. R.; FIRMANSYAH, A. Earnings Management and Firm Value: Moderating Role of Independent Commissioner in Indonesia. Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi, [S. l.], v. 7, n. 1, p. 12–22, 2023. DOI: 10.35837/subs.v7i1.2105. Disponível em: https://jurnal.pknstan.ac.id/index.php/SUBS/article/view/2105. Acesso em: 28 feb. 2026.