Affandi, Muhammad Rispan, Nurnaningsih Utiarahman, Budi Akhmad Tarigan, Syahribulan, and Batista Leonardo P Dasuha. “Analisis Determinan Manajemen Laba Pada Perusahaan BUMN: Peran Pengendalian Internal Dan Financial Distress”. Jurnal EMT KITA 9, no. 3 (July 1, 2025): 1147–1154. Accessed April 22, 2026. https://journal.lembagakita.com/emt/article/view/4493.