Marsalino, Naufal Gani, and Ratna Septiyanti. “Pengaruh Implementasi PSAK 71 Terhadap Manajemen Laba”. Economics and Digital Business Review 5, no. 1 (February 24, 2024): 543–549. Accessed March 27, 2026. https://ojs.stieamkop.ac.id/index.php/ecotal/article/view/1437.