Hidayah, Wafa Rahma, Ati Sumiati, and Sri Zulaihati. β€œThe Influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Firm Size on Earnings Management in Indonesian Banking Companies (2021–2024)”. Research Trend in Technology and Management 3, no. 2 (July 28, 2025): 83–94. Accessed October 12, 2025. https://rtt-journal.com/index.php/rttm/article/view/105.