Prahasini Sekarwesma, Reska, Ramses Pakpahan, dan Nico Alexander. 2025. “Accounting Conservatism and Its Determinants: Evidence from Indonesian Industrials”. JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI 4 (2):148-57. https://doi.org/10.59806/jaatb.v4i2.635.