Anggrainy, Dian, and Siti Alliyah. 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):173-82. https://doi.org/10.26740/akunesa.v13n2.p173-182.