Johnson Kennedy, P. S. (2026) “Manajemen Risiko Proaktif, Volatilitas Laba, dan Tekanan Income Smoothing: Tinjauan Integratif”, IKRAITH-EKONOMIKA, 9(3), pp. 526-535. Available at: https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/article/view/7931 (Accessed: 14November2026).