SERLY, S.; VANESSA, V. .; HARSONO, B. . The Role of Foreign Ownership in Moderating Board Characteristics, Independent Directors, and Board of Commissioners on Bank Financial Performance in Indonesia. Jurnal Akuntansi, [S. l.], v. 18, n. 1, p. 1–21, 2026. DOI: 10.28932/jam.v18i1.14164. Disponível em: http://114.7.153.31/index.php/jam/article/view/14164. Acesso em: 22 may. 2026.