SALISA, L. H.; SETIAWAN, H. Determinan Konservatisme Akuntansi: Studi pada Perusahaan Sektor Manufaktur di Indonesia. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 4, n. 4, p. 9770–9782, 2026. DOI: 10.31004/riggs.v4i4.5294. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/5294. Acesso em: 22 apr. 2026.