INDRIYANTO, Erwin; CAHYANI, Tia Dwi. Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant. AKURASI: Jurnal Riset Akuntansi dan Keuangan, [S. l.], v. 4, n. 2, p. 161–174, 2022. DOI: 10.36407/akurasi.v4i2.721. Disponível em: https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/721. Acesso em: 10 jun. 2026.