MARTUA, Rivaldo; AL HAFIZ, Rifkiansyah. The Effect of Tax Planning, Intellectual Capital, Financial Performance, and Good Corporate Governance (GCG) on Earnings Management. Journal of Accounting and Auditing, [S. l.], v. 2, n. 4, p. 387–399, 2026. DOI: 10.65440/jaa.v2i4.193. Disponível em: https://ojs.azzukhrufcendikia.or.id/index.php/aaaj/article/view/193. Acesso em: 7 aug. 2026.