FIRMANSYAH, I. A.; RAHMAWATI, M. I. The Nexus of Independent Commissioners, CSR, and Dividend Policy on Firm Value: Profitability as a Moderating Variable. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 3, p. 2290-2307, 2026. DOI: 10.33395/owner.v10i3.3396. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3396. Acesso em: 25 aug. 2026.