Agustin T. The Effects of ESG, Corporate Governance, and Firm Attributes on Earning Quality Through Earning Management in Non-Banking State-Owned Enterprises. jrssem [Internet]. 2026 Sep. 12 [cited 2026 Sep. 18];6(2):996-1009. Available from: https://jrssem.publikasiindonesia.id.solusipublish.com/index.php/jrssem/article/view/1716