“TO INCOME SMOOTHING (EMPIRICAL STUDY AT COMPANY WHICH ENLIST IN BEI)”, bisnisekonomi, vol. 7, no. 1, hlm. 23–32, Mar 2017, Diakses: 22 September 2026. [Daring]. Tersedia pada: https://journal.unimma.ac.id/bisnisekonomi/article/view/1823