LYDYA; RISWANDARI, Ernie. Peran Profitabilitas Dalam Memoderasi Pengaruh Debt Covenant, Insentif Pajak, Dan Institutional Ownership Terhadap Konservatisme Akuntansi. Ratio : Reviu Akuntansi Kontemporer Indonesia, [S. l.], v. 7, n. 1, p. 77–91, 2026. DOI: 10.30595/ratio.v7i1.28779. Disponível em: http://jurnalnasional.ump.ac.id/index.php/REVIU/article/view/28779. Acesso em: 6 jul. 2026.