[1]
Aruan, H.M.G.P. et al. 2026. The Role of PSAK 73 and PSAK 71 in Enhancing Financial Reporting Transparency, Risk Management, and Reporting Quality: An Integrative Literature Review. Golden Ratio of Data in Summary. 6, 3 (Jul. 2026), 883–900. DOI:https://doi.org/10.52970/grdis.v6i3.2380.