Lukitasari, I.C. and Suhartini, D. 2026. Determinants of Accounting Conservatism: The Moderating Role of State Ownership in Indonesian Banking . ARBITRASE: Journal of Economics and Accounting . 6, 3 (Mar. 2026), 899-907. DOI:https://doi.org/10.47065/arbitrase.v6i3.3078.