Ramadhani, Zakia, and Erna Sulistyowati. 2026. “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) 4 (6):3385-98. https://doi.org/10.47353/ecbis.v4i6.462.