Winarta, Nigel Hans, Magda Siahaan, and Theonino David Nauli. “NON-FINANCIAL COMPANIES: EARNINGS MANAGEMENT AND THE FACTORS THAT INFLUENCED”. JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 3, no. 3 (August 5, 2024): 819–832. Accessed April 22, 2026. https://ojs.transpublika.com/index.php/MARGINAL/article/view/1290.