Wijaya, E., Simanjuntak, E. Y. M., & Suhermin, S. (2024). Earnings Quality in Motion: Analyzing the Role of Profitability, Firm Characteristics, and Audit Practices (2019–2023). Research in Accounting Journal (RAJ), 5(2), 72–83. https://doi.org/10.37385/raj.v5i2.7653