Simultaneous Relationships Between Corporate Governance Practice and Firm Value Cynthia Afriani Utama, Handy Handy Real and Accrual-Based Earnings Management: Can A Qualified Auditor Detect It? Dwi Ratmono The Effect of Tenure and Reputation of Public Accounting Firms toward Audit Quality: Case Mandatory Rotation of Auditors in Indonesia Efraim Ferdinan Giri The Effect of Conservati…