Sirait, Samuel, Meinarni Asnawi, and Bill Pangayow. “PENGARUH MANIPULASI LABA AKRUAL DAN MANIPULASI LABA REAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)”. Jurnal Akuntansi dan Keuangan Daerah 11, no. 1 (May 26, 2020): 38-59. Accessed July 31, 2021. https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/139.