Bandiyono, Agus, and Ian Nurseto. “Application of Tax Accounting: The Role of Earnings Quality Moderates Firm Value Which Is Affected by Tax Avoidance, Financial Leverage and Executive Bonus”. Atestasi : Jurnal Ilmiah Akuntansi 6, no. 1 (March 31, 2023): 125–138. Accessed August 8, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/612.