Ningrum, Kania, Aninditha Putri Kusumawardhani, and Okta Eka Putra. “Income Smoothing Drivers: Evidence from Indonesian Heavy Construction & Civil Engineering Sector”. Commercium : Journal of Business and Management 3, no. 3 (July 7, 2025): 173–185. Accessed November 7, 2025. https://journal.idscipub.com/index.php/commercium/article/view/532.