SUTARYANI, Ni Luh Made; 						SUARDIKHA, Made Sadha.
 Pengaruh Perubahaan ROA, Perubahan OPM, Leverage dan Ukuran Perusahaan Pada Praktik Perataan Laba.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 25, n. 2, p. 830 - 850, oct. 2018.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="https://ojs.unud.ac.id/index.php/akuntansi/article/view/40430" target="_new">https://ojs.unud.ac.id/index.php/akuntansi/article/view/40430</a>&gt;. Tanggal Akses: 15 oct. 2025
doi: <a href="https://doi.org/10.24843/EJA.2018.v25.i02.p01">https://doi.org/10.24843/EJA.2018.v25.i02.p01</a>.