Anggrainy, D., & Alliyah, S. (2025). The Influence Financial Distress, Profitability , Company Size and Tax Incentives on Conservatism Accounting in Listed Transportation Sector Companies at BEI Period 2020-2022 ". Jurnal Akuntansi AKUNESA, 13(2), 173–182. https://doi.org/10.26740/akunesa.v13n2.p173-182