Arief, Deysa Rosiana, et al. “The Effect of Independent Commissioners, Liquidity, and Information Asymmetry on Earnings Quality With the Audit Committee As a Moderating Variable: (An Empirical Study of Technology Sector Companies Listed on the Indonesia Stock Exchange 2020-2024 Period)”. Journal of Economic Equity, Finance, and Taxation, vol. 1, no. 4, Mar. 2026, pp. 166-80, https://doi.org/10.70865/jeeft.v1i4.155.