Iswanaji, Chaidir, and Agustina Prativi Nugraheni. “Effect of Capital Structure, Audit Quality and Company Profitability on Accounting Conservatism”. Indonesian Journal of Management and Accounting (IJMA) 4, no. 1 (February 18, 2023): 27–37. Accessed November 7, 2026. https://ejournal.almaata.ac.id/IJMA/article/view/3458.