Habibie, F.A. and Ni Nyoman Alit Triani 2022. : Keywords: Profitability; size; liquidity; age; & leverage. Jurnal Akuntansi AKUNESA. 10, 2 (Jan. 2022), 36–45. DOI:https://doi.org/10.26740/akunesa.v10n2.p36-45.