AJI, Kharisma Seno; OPTI, Sri. PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, LEVERAGE TERHADAP MANAJEMEN LABA. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), [S. l.], v. 5, n. 2, p. 239–250, 2021. DOI: 10.32897/jsikap.v5i2.584. Disponível em: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/584. Acesso em: 6 jun. 2026.