Yoseb Boari, Emi Yulia Siska, Shofia Yunus Manginte, Diah Hari Suryaningrum, and Loso Judijanto. “Pengaruh Insentif Pajak Dan Cash Flow Terhadap Konservatisme Akuntansi”. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 8 (August 16, 2024): 4106 –. Accessed March 31, 2026. https://journal-laaroiba.com/ojs/index.php/elmal/article/view/4613.