GIMNASTYAR, M. A.; RISTYAWAN, M. R.; SYAHPUTRI, A.; WENDY; MUSTIKA, U. N. . Does Institutional Ownership Moderate the Effects of CAR, Tax Avoidance, and CSR on Firm Value? Evidence from the Indonesian Banking Industry. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1271-1288, 2026. DOI: 10.33395/owner.v10i2.3228. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3228. Acesso em: 1 may. 2026.