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Nurshanti, R.B. and Rachman, A.A. 2026. The Influence of Accrual Earnings Management, Real Earnings Management, and Corporate Governance on Firm Value with Financial Performance as a Mediating Variable: A Study of Manufacturing Companies 2021–2025. Dinasti International Journal of Economics, Finance & Accounting. 7, 3 (Jul. 2026), 1885–1908. DOI:https://doi.org/10.38035/dijefa.v7i3.7059.