SUTARTI, S.; SILVIA, L.; PAMUNGKAS, B. Do Independent Commissioners, Board Size, and Audit Committees Matter for ROA? Evidence from IDX Basic & Chemical, 2019–2023. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 4, p. 1075–1082, 2025. DOI: 10.37641/jiakes.v13i4.4383. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4383. Acesso em: 8 jun. 2026.