Melani Caroline Olivia Sinaga, and Made Gede Wira Kusuma. “Auditor Reputation’s Moderating Role in Intellectual Capital, Audit Committee Characteristics, and Earnings Management”. 2025. E-Jurnal Akuntansi, vol. 35, no. 12, Mar. 2026, doi:10.24843/EJA.2025.v35.i12.p09.