ISKANDAR, O. R.; SPARTA, S. Pengaruh Debt Covenant dan Political Cost Terhadap Konservatisme Akuntansi. EQUITY: JURNAL EKONOMI, MANAJEMEN, AKUNTANSI, [S. l.], v. 22, n. 1, p. 47–61, 2019. DOI: 10.34209/equ.v22i1.896. Disponível em: https://ejournal.upnvj.ac.id/equity/article/view/896. Acesso em: 26 sep. 2026.