Salmita, Dewi. “Manajemen Laba Di Industri Perbankan : Suatu Pengujian Sebelum Dan Saat Covid-19”. Owner : Riset dan Jurnal Akuntansi 8, no. 2 (March 31, 2024): 1413-1422. Accessed August 16, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/1949.