Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 2, n. 01, p. 19–31, 2015. DOI: 10.35838/jrap.2015.002.01.2. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/90. Acesso em: 23 aug. 2025.