ARUAN, Hicca Maria Gandi Putri; MAUREEN, Debora; SIAGIAN, Engle Imelia; SILITONGA, Cindi Clawidia; PANDJAITAN, Jonathan. The Role of PSAK 73 and PSAK 71 in Enhancing Financial Reporting Transparency, Risk Management, and Reporting Quality: An Integrative Literature Review. Golden Ratio of Data in Summary, [S. l.], v. 6, n. 3, p. 883–900, 2026. DOI: 10.52970/grdis.v6i3.2380. Disponível em: https://www.goldenratio.id/index.php/grdis/article/view/2380. Acesso em: 29 jul. 2026.