Dawsaryan A.S, M.R. and Abdani, F. 2025. THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, GROWTH OPPORTUNITIES AND PROFITABILITY ON ACCOUNTING CONSERVATISM WITH LEVERAGE AS A MODERATING VARIABLE. Jurnal Riset Akuntansi Politala. 8, 1 (Mar. 2025), 41–57. DOI:https://doi.org/10.34128/jra.v8i1.451.