FANI KHAY RANI; SAIRIN. Pengaruh Kepemilikan Institusional, Intensitas Modal Dan Growth Opportunity Terhadap Konservatisme Akuntansi. Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA), Boyolali, Indonesia, v. 3, n. 2, p. 190–200, 2026. DOI: 10.62017/jimea.v3i2.7128. Disponível em: https://jurnalistiqomah.org/index.php/jimea/article/view/7128.. Acesso em: 21 mar. 2026.