“The Effect of Cash Holdings, Free Cash Flow, and Profitability on Income Smoothing with Managerial Ownership as a Moderating Variable” (2026) GENTARA: management and accounting research, 1(2), hlm. 256–267. Tersedia pada: https://journal.gentara.unipol.ac.id/index.php/gentara/article/view/52 (Diakses: 17 Agustus 2026).