Kalsum, U., M. Nur, R. Tambunan, L. O. Hamida, and R. Rahmatia. “Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian”. Atestasi : Jurnal Ilmiah Akuntansi, vol. 5, no. 1, Mar. 2022, pp. 197-11, doi:10.57178/atestasi.v5i1.185.