Feri, Annisa, Enok Rusmanah, and Ketut Sunarta. “Factors Affecting Real Earnings Management: Additional Evidence of Infrastructure Sector : Factors Affecting Real Earnings Management: Additional Evidence of Infrastructure Sector ”. Jurnal Riset Mahasiswa Akuntansi 13, no. 1 (April 29, 2025): 22–32. Accessed December 5, 2025. http://ejournal.unikama.ac.id/index.php/jrma/article/view/11531.