Pengaruh Penerapan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 239 (PSAK 55) dan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 109 (PSAK 71) Terhadap Kualitas Laba. Coopetition : Jurnal Ilmiah Manajemen , [S. l.], v. 16, n. 1, p. 217–232, 2025. DOI: 10.32670/coopetition.v16i1.5224. Disponível em: https://journal.ikopin.ac.id/index.php/coopetition/article/view/5224. Acesso em: 24 oct. 2026.