PERTIWI, Mentari Puteri. The Effect of Characteristics of The Board of Commissioners and Audit Committee on The Level Of Accounting Conservatism. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), [S. l.], v. 5, n. 2, p. 253–263, 2021. DOI: 10.36555/jasa.v5i2.1669. Disponível em: https://journalfeb.unla.ac.id/index.php/jasa/article/view/1669. Acesso em: 25 dec. 2025.