LAY, J. A. L.; PURWATININGSIH, P. The Effect of Board of Directors Characteristics on Corporate Social Responsibility Practices. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 3, p. 485–496, 2025. DOI: 10.37641/jiakes.v13i3.3505. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3505. Acesso em: 15 jun. 2026.