Dita Prada Claudia, Chasan Azari, and Setya Prihatiningtyas. “Pengaruh Kepemilikan Manajerial, Return on Assets, Dan Leverage Terhadap Discretionary Earnings Management Pada Perusahaan Ipo Di Bursa Efek Indonesia Periode 2018 – 2020”. Journal Of Accounting and Business 2, no. 1 (May 30, 2023): 1–13. Accessed December 24, 2025. https://jab.hangtuah.ac.id/index.php/jab/article/view/109.