HADIANTO, B. .; HERLINA, H.; NJOTOPRAJITNO , R. S. DEBT POLICY, EFFICIENCY RATIO, PROFITABILITY, AND SYSTEMATIC RISK: EVIDENCE FROM INDONESIA. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 3, p. 2683-2690, 2023. DOI: 10.33395/owner.v7i3.1690. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1690. Acesso em: 17 apr. 2026.