R. G. Maahury and K. Berliani, “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., vol. 11, no. 1, pp. 523–533, Feb. 2025, doi: 10.35870/jemsi.v11i1.3732.