RAMADHANI, Zakia; SULISTYOWATI, Erna. The Role of Audit Committee in Moderating The Effect of PSAK 109 (Financial Instrument) on Earnings Management in Indonesian Banks. Economics and Business Journal (ECBIS), [S. l.], v. 4, n. 6, p. 3385–3398, 2026. DOI: 10.47353/ecbis.v4i6.462. Disponível em: https://ecbis.net/index.php/go/article/view/462. Acesso em: 3 sep. 2026.