Fauziah, E., Yahya, A., Widiastuti, W., Fitri Hartini, E. and Salsabila, C.O. 2026. How Earnings Management Mediates Disclosure and Board Performance on SOE Quality. Owner : Riset dan Jurnal Akuntansi. 10, 3 (Jul. 2026), 3332-3342. DOI:https://doi.org/10.33395/owner.v10i3.3855.