Satria, Muhammad, and Fahrunil Annisa. 2026. “The Effect of Cash Holdings, Free Cash Flow, and Profitability on Income Smoothing With Managerial Ownership As a Moderating Variable”. GENTARA: Management and Accounting Research 1 (2):256-67. https://journal.gentara.unipol.ac.id/index.php/gentara/article/view/52.