Ika F, Ignatius Oktafa. “The Effects of Profitability and Leverage on Earnings Management, With Institutional Ownership As a Moderator, in Telecommunications Companies Listed on the Indonesia Stock Exchange”. INFA International Journal of The Newest Finance and Accounting 4, no. 2 (August 31, 2026): 340–351. Accessed October 3, 2026. https://journal.gpcpublisher.com/index.php/ijnfa/article/view/95.