“Cash Holding, Financial Leverage, Profitability, Firm Size, Income Smoothing: Moderating Managerial Ownership”. E-Jurnal Akuntansi 33, no. 4 (April 30, 2023). Accessed November 15, 2026. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/6894.