(1)
𝐎𝐫𝐲𝐳𝐚 𝐒𝐚𝐭𝐢𝐯𝐚 𝐇𝐞𝐧𝐢𝐧𝐠𝐭𝐲𝐚𝐬; 𝐀𝐫𝐢 𝐊𝐮𝐧𝐜𝐚𝐫𝐚 𝐖𝐢𝐝𝐚𝐠𝐝𝐨; S𝐢𝐭𝐢 𝐑𝐨𝐜𝐡𝐦𝐚𝐡 𝐈𝐤𝐚. THE EFFECT OF INCOME SMOOTHING ON LOAN LOSS PROVISIONS WITH AUDIT QUALITY AS A MODERATING VARIABLE: INDONESIA EVIDENCE. IJAFB 2021, 6.