Ervina, Nelly, Riny Riny, Ernest Grace, Julyanthry Julyanthry, and Raya Panjaitan. “Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review”. Jurnal Ilmiah Akuntansi Kesatuan 13, no. 4 (August 21, 2025): 961–972. Accessed June 8, 2026. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3573.