Dzulfikar RA, Firmansyah A. Free Cash Flow, Financial Distress, and Earnings Management: The Moderating Role of Independent Commissioner. J. Rekay. Keu. Syar. Aud. [Internet]. 2022Sep.30 [cited 2025Dec.5];9(2):74-90. Available from: http://journal2.uad.ac.id/index.php/reksa/article/view/7333