Determ?nan Manajemen Laba: F?nanc?al Leverage, Prof?tab?l?tas, dan Karakter?st?k Perusahaan. Jurnal Bisnis dan Akuntansi, [S. l.], v. 23, n. 2, p. 243–252, 2021. DOI: 10.34208/jba.v23i2.983. Disponível em: https://jurnaltsm.id/index.php/JBA/article/view/983. Acesso em: 5 jul. 2026.