A. O, Irna, and Tanto Tanto. “Pengaruh Leverage, Kepemilikan Institusional, Dan Intensitas Modal Terhadap Konservatisme Akuntansi”. Journal of Business and Economics Research (JBE) 6, no. 3 (October 9, 2025): 824-832. Accessed May 13, 2026. https://ejurnal.seminar-id.com/index.php/jbe/article/view/8344.