SARI, Maria Puspita Nugrahaning; 						SETIAWAN, Doddy.
 Do Attributes of the Board of Commissioners Affect Accounting Conservatism? The Role of Foreign Institutional Investors.
<strong>Jurnal Ilmiah Akuntansi dan Bisnis</strong>, [S.l.], v. 19, n. 1, p. 185-200, jan. 2024.
ISSN 2303-1018.
Available at: &lt;<a href="http://103.29.196.112/index.php/jiab/article/view/113794" target="_new">http://103.29.196.112/index.php/jiab/article/view/113794</a>&gt;. Date accessed: 16 dec. 2025.
doi: <a href="https://doi.org/10.24843/JIAB.2024.v19.i01.p12">https://doi.org/10.24843/JIAB.2024.v19.i01.p12</a>.