Achmad, Putri Faradila, and Sofie Sofie. 2026. “Determinan Praktik Perataan Laba Pada Sektor Perbankan: Efek Moderasi Profitabilitas”. RIGGS: Journal of Artificial Intelligence and Digital Business 5 (2):12421-30. https://doi.org/10.31004/riggs.v5i2.10932.