Astuti, W.A. et al. 2025. The Influence of Financial Performance and Independen Commisionaners on Company Value. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi). 9, 3 (Dec. 2025), 480–494. DOI:https://doi.org/10.36555/jasa.v9i3.2913.