Lukitasari, Ika Chandra, and Dwi Suhartini. “Determinants of Accounting Conservatism: The Moderating Role of State Ownership in Indonesian Banking ”. ARBITRASE: Journal of Economics and Accounting 6, no. 3 (March 31, 2026): 899-907. Accessed April 21, 2026. http://djournals.com/arbitrase/article/view/3078.