Murniati, M., M. Sa’diyah, and S. Subadriyah. “Hermeneutics of Earning Management: Between Pressure and Opportunity”. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, vol. 16, no. 1, Mar. 2019, pp. 46-59, doi:10.31106/jema.v16i1.1666.