ROOSMA, Steviana; ELIANA, Eliana; DHANIEL HUTAGALUNG. The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism. Journal of Accounting and Auditing, [S. l.], v. 2, n. 1, p. 17–31, 2025. DOI: 10.65440/jaa.v2i1.140. Disponível em: https://ojs.azzukhrufcendikia.or.id/index.php/aaaj/article/view/140. Acesso em: 18 jan. 2026.