Dwi Haryanti, Christina, and Mahameru Rosy Rochmatullah. “DETERMINANTS OF ACCOUNTING PRECAUTION: An Empirical Study of Consumer Non-Cyclical Sector Companies in Indonesia ”. JURNAL ILMIAH EDUNOMIKA, vol. 9, no. 2, June 2025, doi:10.29040/jie.v9i2.17313.