Susilawati, Susilawati, Dirvi Surya Abbas, and Imam Hidayat. “Pengaruh Growth Opportunity, Persistensi Laba, Dan Prudence Accounting Terhadap Earnings Response Coefficient : Resiko Sistematis Sebagai Variabel Pemoderasi”. Owner : Riset dan Jurnal Akuntansi 9, no. 3 (July 14, 2025): 1791-1808. Accessed April 20, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/2759.