PENGARUH FINANCIAL DISTRESS, GROWTH OPPORTUNITY, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI. E-Jurnal Akuntansi TSM, [S. l.], v. 2, n. 3, p. 109–120, 2022. DOI: 10.34208/ejatsm.v2i3.1606. Disponível em: https://jurnaltsm.id/index.php/EJATSM/article/view/1606. Acesso em: 20 aug. 2026.