Salma, Salma Mutiara, Maria Hendriani, SE., M.Ak, and Ropi Marliana, SE., M.E.Sy. 2025. “Factors Affecting Accounting Conservatism: A Literature Review”. Muttaqien Conference of Management & Accounting Science and Practise 4 (1). https://eqien-concept.unismu.ac.id/index.php/3rd/article/view/934.