Nurwanti, S. R. .; Uzliawaty, L.; Lestari, T. . Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism With Leverage As a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021). JAM 2023, 15, 294-306.