Yulianti V, Widayanti E, Purba J. Decoding the Dynamics of Leverage and Accounting Conservatism: Firm Size as a Key Moderator. JAAT [Internet]. 2026 Mar. 30 [cited 2026 Sep. 12];11(1):61-72. Available from: https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/12701