Engel, Atalya Gabriel Sahetapy, and Puspita Rani. “The Effect of Leverage, Liquidity, and Accounting Conservatism on Profit Quality Moderated by Company Size (Empirical Study on Financial Sector Companies in the Sub-Sector of Banks Listed on the Indonesia Stock Exchange for the 2022-2023 Period)”. Journal Research of Social Science, Economics, and Management 5, no. 3 (October 20, 2025): 3620–3629. Accessed December 5, 2025. https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/1099.