H. M. G. P. Aruan, D. Maureen, E. I. Siagian, C. C. Silitonga, and J. Pandjaitan, “The Role of PSAK 73 and PSAK 71 in Enhancing Financial Reporting Transparency, Risk Management, and Reporting Quality: An Integrative Literature Review”, GRDIS, vol. 6, no. 3, pp. 883–900, Jul. 2026.