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𝐎𝐫𝐲𝐳𝐚 𝐒𝐚𝐭𝐢𝐯𝐚 𝐇𝐞𝐧𝐢𝐧𝐠𝐭𝐲𝐚𝐬, 𝐀𝐫𝐢 𝐊𝐮𝐧𝐜𝐚𝐫𝐚 𝐖𝐢𝐝𝐚𝐠𝐝𝐨, and S𝐢𝐭𝐢 𝐑𝐨𝐜𝐡𝐦𝐚𝐡 𝐈𝐤𝐚, “THE EFFECT OF INCOME SMOOTHING ON LOAN LOSS PROVISIONS WITH AUDIT QUALITY AS A MODERATING VARIABLE: INDONESIA EVIDENCE”, IJAFB, vol. 6, no. 32, Mar. 2021.