Yusril Y, Ningrum DIP. The Influence Of Debt To Equity Ratio And Return On Asset To Conservatism Value Study At The Sector Of Consumer Goods Manufacture Listed In Indonesia Stock Exchange Periode 2013 – 2017. JEB [Internet]. 24 Juli 2023 [dikutip 26 Agustus 2025];3(2):103-2. Tersedia pada: https://e-jurnal.stiebii.ac.id/index.php/ekonomibisnis/article/view/68