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) 5, no. 2 (August 20, 2021): 253–263. Accessed February 13, 2026. https://journalfeb.unla.ac.id/index.php/jasa/article/view/1669.