RACHMANIA, N. .; PANGESTUTI, D. Unveiling the Drivers of Enterprise Risk Management Disclosure: The Influence of Firm Complexity, BoD, and CRO. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 2, p. 1417-1429, 2025. DOI: 10.33395/owner.v9i2.2690. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2690. Acesso em: 18 apr. 2026.