ORBAWAN, Y.; APRIL, S. T. A. The Influence of the Independent Board of Commissioners, Institutional Ownership and Managerial Ownership on Profit Management. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 11, n. 3, p. 587–596, 2023. DOI: 10.37641/jiakes.v11i3.2224. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/2224. Acesso em: 4 jun. 2026.