“The Effect of Cash Holdings, Free Cash Flow, and Profitability on Income Smoothing with Managerial Ownership as a Moderating Variable”, GENTARA, vol. 1, no. 2, hlm. 256–267, Jun 2026, Diakses: Agu 17, 2026. Tersedia pada: https://journal.gentara.unipol.ac.id/index.php/gentara/article/view/52