Srihastuti, Eni, and Sulthon Afzani. “Leverage and Earnings Management: Firm Size Moderation in Indonesian Industrial Firms”. Al-Kharaj: Journal of Islamic Economic and Business 8, no. 3 (July 10, 2026). Accessed July 18, 2026. https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/11508.