ARYA; RAPHAEL, Alexander. PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS DAN EARNING PRESSURE TERHADAP KONSERVATISME AKUNTANSI. Jurnal Nusa Akuntansi, [S. l.], v. 2, n. 3, p. 1466–1485, 2025. DOI: 10.62237/jna.v2i3.301. Disponível em: https://jurnal.publikacitramedia.com/index.php/jna/article/view/301. Acesso em: 23 nov. 2025.