INTAN FITRIA; ANI KUSUMANINGSIH. PENGARUH INSENTIF PAJAK, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI. Jurnal Nusa Akuntansi, [S. l.], v. 3, n. 1, p. 324–344, 2026. DOI: 10.62237/jna.v3i1.362. Disponível em: https://jurnal.publikacitramedia.com/index.php/jna/article/view/362. Acesso em: 1 mar. 2026.