Agustina, D. Z., Ersyafdi, I. R., Prabowo, M. A., & khomsatun, S. (2026). Corporate Governance Characteristics and Their Impact on Accounting Conservatism in SOEs Listed in the BUMN20 Index. Innovation Business Management and Accounting Journal, 5(1), 18–26. https://doi.org/10.56070/ibmaj.v5i1.344