Johnson Kennedy, Posma Sariguna. “Manajemen Risiko Proaktif, Volatilitas Laba, Dan Tekanan Income Smoothing: Tinjauan Integratif”. IKRAITH-EKONOMIKA 9, no. 3 (November 6, 2026): 526-535. Accessed November 14, 2026. https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/article/view/7931.