M. Lestari and Soegiharto, “The Effect Of Profitability, Managerial Ownership, Leverage, and Firm Size On Income Smoothing”, AJAF, vol. 1, no. 1, pp. 1–17, Jan. 2025, Accessed: Aug. 30, 2025. [Online]. Available: https://ojs.azzukhrufcendikia.or.id/index.php/ajaf/article/view/10