Maahury, R. G.; Berliani, K. The Influence of Capital Intensity, Institutional Ownership, Firm Size and Public Share Ownership on Accounting Conservatism (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2014 – 2023). J. Ekon. Manaj. Akunt. 2025, 11 (1), 523-533. https://doi.org/10.35870/jemsi.v11i1.3732.