PENGARUH KEPEMILIKAN INSTITUSIONAL, DEBT COVENANT, UKURAN PERUSAHAAN, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI INDUSTRI MANUFAKTUR. BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, [S. l.], v. 21, n. 2, p. 198–231, 2025. DOI: 10.25170/balance.v21i2.6478. Disponível em: https://ejournal.atmajaya.ac.id/index.php/BALANCE/article/view/6478. Acesso em: 16 aug. 2026.