KALALO, Annabelle Deva; SOFIAN, Sofian. Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 7, n. 1, p. 35 - 50, june 2022. ISSN 2598-0718. Available at: <http://jos.unsoed.ac.id/index.php/sar/article/view/6749>. Date accessed: 03 feb. 2023. doi: https://doi.org/10.32424/1.sar.2022.7.1.6749.