Yusmita, Neni, Sandrayati Sandrayati, Okky Savira, and Sopiyan AR. “Effect of Leverage, Fiscal Distress, and Fiscal Capacity on COVID-19 Accrual Manipulation”. Jurnal Akuntansi, Keuangan, dan Manajemen 7, no. 2 (March 10, 2026): 201–214. Accessed September 7, 2026. https://journals.goodwoodpub.com/index.php/Jakman/article/view/5607.