HERAWATY, Vinola; DAELI, Florus; WIDIARTO, Indra. Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector. Ilomata International Journal of Tax and Accounting, [S. l.], v. 7, n. 2, p. 1–12, 2026. DOI: 10.61194/ijtc.v7i2.2158. Disponível em: https://ilomata.org/index.php/ijtc/article/view/2158. Acesso em: 5 may. 2026.