KURNIAWAN, Fauziyyah Sukmawati; 						BERNAWATI, Yustrida.
 Karakteristik Auditor Internal dan Eksternal terhadap Manajemen Laba pada Perusahaan Perbankan.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 30, n. 12, p. 3176 - 3188, dec. 2020.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="https://ojs.unud.ac.id/index.php/akuntansi/article/view/61628" target="_new">https://ojs.unud.ac.id/index.php/akuntansi/article/view/61628</a>&gt;. Tanggal Akses: 25 sep. 2026
doi: <a href="https://doi.org/10.24843/EJA.2020.v30.i12.p14">https://doi.org/10.24843/EJA.2020.v30.i12.p14</a>.