Rosmiati Pakata. “Financial Statement Quality in the Hospitality Industry ”. Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 2, no. 2 (April 2, 2023): 262–278. Accessed June 12, 2025. https://jurnaluniv45sby.ac.id/index.php/Inisiatif/article/view/845.