Achmad, Putri Faradila, and Sofie Sofie. “Determinan Praktik Perataan Laba Pada Sektor Perbankan: Efek Moderasi Profitabilitas”. RIGGS: Journal of Artificial Intelligence and Digital Business 5, no. 2 (July 3, 2026): 12421–12430. Accessed November 7, 2026. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/10932.