THE EFFECT OF INCOME SMOOTHING, TAX RISK, AND DIGITALIZATION ON FIRM VALUE IN THE BANKING SECTOR BASED ON IDX (2022-2024). The International Conference on Sustainable Economics Management and Accounting Proceeding, [S. l.], v. 2, n. 1, p. 1853–1864, 2026. DOI: 10.32424/icsema.v2i1.848. Disponível em: https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/848. Acesso em: 22 aug. 2026.