Trisnowati, Yanuar. “EARNING MANAGEMENT: ANALISIS CORPORATE GOVERNANCE PADA PERUSAHAAN SEMEN DI INDONESIA”. Jurnal Ekonomi dan Manajemen 17, no. 3 (January 19, 2018). Accessed July 12, 2025. http://www.ejournalbu.unigamalang.ac.id/index.php/JEM/article/view/184.