Putri, Denny Putri Hapsari, and Denny Kurnia Denny. “Discretionary Accruals under Positive Accounting Theory: The Role of Sustainability Disclosure and Ownership Governance in Indonesian Basic and Chemical Industry Firms”. Sinergi International Journal of Accounting and Taxation 4, no. 2 (May 25, 2026): 57–65. Accessed June 9, 2026. https://journal.sinergi.or.id/index.php/ijat/article/view/1006.