Akadiati, V. A. P. and Akadiati, V. A. P. (2018) “ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT”, GEMA: Journal of Gentiaras Management and Accounting, 10(2), pp. 101–112. Available at: https://jurnal.gentiaras.ac.id/index.php/gema/article/view/19 (Accessed: 22 October 2026).