ERVINA, N.; RINY, R.; GRACE, E.; JULYANTHRY, J.; PANJAITAN, R. Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 4, p. 961–972, 2025. DOI: 10.37641/jiakes.v13i4.3573. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3573. Acesso em: 8 jun. 2026.