AFFANDI, Muhammad Rispan; UTIARAHMAN, Nurnaningsih; TARIGAN, Budi Akhmad; SYAHRIBULAN; DASUHA, Batista Leonardo P. Analisis Determinan Manajemen Laba pada Perusahaan BUMN: Peran Pengendalian Internal dan Financial Distress. Jurnal EMT KITA, [S. l.], v. 9, n. 3, p. 1147–1154, 2025. DOI: 10.35870/emt.v9i3.4493. Disponível em: https://journal.lembagakita.com/emt/article/view/4493. Acesso em: 22 apr. 2026.