PENGARUH PENERAPAN IFRS TERHADAP KONSERVATISME PELAPORAN KEUANGAN. jsikap. jurnal. sist. inf. audit. dan perpajak. [Internet]. 2020 Apr. 26 [cited 2026 Jul. 17];4(2):188-96. Available from: https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/246