Permatasari, W. D., & Saputra, D. A. (2026). COVID-19 Pandemic and Earnings Management: The Moderating Role of Internal and External Corporate Governance Mechanisms in Indonesia. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 8(10), 5217–5238. https://doi.org/10.47467/alkharaj.v8i10.13634