Yulianti, Vista, Erlina Widayanti, and Jamian Purba. “Decoding the Dynamics of Leverage and Accounting Conservatism: Firm Size As a Key Moderator”. Journal of Applied Accounting and Taxation 11, no. 1 (March 30, 2026): 61–72. Accessed September 12, 2026. https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/12701.