JUMARIAH; MUKHZARUDFA; FITRINI MANSUR. DETERMINASI KONSERVATISME AKUNTANSI: PERAN FINANCIAL DISTRESS, LEVERAGE DAN PROFITABILITAS. Jurnal Bina Akuntansi, [S. l.], v. 12, n. 2, p. 12–23, 2025. DOI: 10.52859/jba.v12i2.761. Disponível em: https://jurnal.wym.ac.id/JBA/article/view/761. Acesso em: 2 feb. 2026.