Puspitawati, Tamara Dian, Catur Ragil Sutrisno, and Dina Amalia Mahmudah. “Auditor Independence, CSR, and Carbon Risk in Shaping Earnings Management: Moderation by Good Corporate Governance”. Business, Accounting, and Knowledge Journal 3, no. 1 (January 31, 2026): 21–34. Accessed October 7, 2026. https://journals.unikal.ac.id/index.php/batik/article/view/753.