Suzan, Leni, and Melly Juwita Nasution. “The Effect of Institutional Ownership, Independent Commissioners and Debt Policy on Financial Statement Integrity”. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 3 (December 27, 2023): 533–543. Accessed December 2, 2025. https://journalfeb.unla.ac.id/index.php/jasa/article/view/2294.