PENGUNGKAPAN SUSTAINABILITY REPORT dan KOMISARIS INDEPENDEN TERHADAP PRAKTIK EARNINGS MANAGEMENT . BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, [S. l.], v. 22, n. 1, p. 1–23, 2025. DOI: 10.25170/balance.v22i1.6307. Disponível em: https://ejournal.atmajaya.ac.id/index.php/BALANCE/article/view/6307. Acesso em: 15 aug. 2026.