Lathifunnisa, Syifa, and Dyarini Dyarini. “Determinants of Investment Efficiency: Financial Reporting, Accounting Conservatism, and Debt Maturity”. Jurnal Proaksi 12, no. 2 (June 16, 2025): 270–286. Accessed October 17, 2026. https://www.e-journal.umc.ac.id/index.php/JPK/article/view/7156.