HONGGOWATI, Setianingtyas et al.
 Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 33, n. 10, p. 2798-2813, oct. 2023.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/105298" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/105298</a>&gt;. Tanggal Akses: 16 dec. 2025
doi: <a href="https://doi.org/10.24843/EJA.2023.v33.i10.p19">https://doi.org/10.24843/EJA.2023.v33.i10.p19</a>.