Sudarmanto, E., A. W. Jati, J. Kaswoto, M. Arum, and K. Rahman. “Determinants of Earnings Management: Deferred Tax, Tax Planning, Firm Size With Institutional Ownership As Moderator”. Jurnal Akuntansi, Keuangan, Dan Manajemen, vol. 7, no. 3, June 2026, pp. 413-30, doi:10.35912/jakman.v7i3.6569.