Rochaendi, Dinny Nuari Nurlita, and Wajib Ginting. “Pengaruh Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Dan Return On Assets Terhadap Earning Management : Studi Pada Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 - 2018”. Acman: Accounting and Management Journal 1, no. 2 (December 30, 2021): 74–85. Accessed October 9, 2026. https://journal.lemlit.org/index.php/aj/article/view/10.