cloaking buat direct
<div class="csl-bib-body">
  <div class="csl-entry">Pengaruh Insentif Pajak dan Kualitas Audit Terhadap Konservatisme Akuntansi . <b>Jurnal Akuntansi Manado (JAIM)</b>, <i>[S. l.]</i>, p. 300 310, 2024. DOI: <a href="https://doi.org/10.53682/jaim.vi.4458">10.53682/jaim.vi.4458</a>. Disponível em: <a href="https://ejurnal.unima.ac.id/index.php/jaim/article/view/4458">https://ejurnal.unima.ac.id/index.php/jaim/article/view/4458</a>. Acesso em: 11 may. 2026.</div>
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