Sudarmanto, Eko, Ahmad Waluya Jati, Junet Kaswoto, Mega Arum, and Kristanti Rahman. 2026. “Determinants of Earnings Management: Deferred Tax, Tax Planning, Firm Size With Institutional Ownership As Moderator”. Jurnal Akuntansi, Keuangan, Dan Manajemen 7 (3):413-30. https://doi.org/10.35912/jakman.v7i3.6569.