SETYANINGSIH, H. PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI. Journal of Accounting and Investment, [S. l.], v. 9, n. 1, p. 91–107, 2016. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/1088. Acesso em: 18 may. 2025.