Pertiwi, Mentari Puteri. 2021. “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) 5 (2):253-63. https://doi.org/10.36555/jasa.v5i2.1669.