PENGARUH KONVERGENSI IFRS, BONUS PLAN, DEBT COVENANT, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI. Akuntabilitas, [S. l.], v. 7, n. 3, p. 185–195, 2014. DOI: 10.15408/akt.v7i3.2736. Disponível em: https://journal.uinjkt.ac.id/akuntabilitas/article/view/2736. Acesso em: 17 mar. 2026.