NIDA HANIFAH; KUSUMAWATI, E. Pengaruh Opportunities, Kepemilikan Manajerial, Investment Opportunity Set, Risiko Litigasi, dan Intensitas Modal Terhadap Konservatisme Akuntansi. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 6, n. 5, p. 2005 –, 2025. DOI: 10.47467/elmal.v6i5.7857. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/7857. Acesso em: 1 jun. 2026.