Firmansyah, I. A. and Rahmawati, M. I. (2026) “The Nexus of Independent Commissioners, CSR, and Dividend Policy on Firm Value: Profitability as a Moderating Variable”, Owner : Riset dan Jurnal Akuntansi, 10(3), pp. 2290-2307. doi: 10.33395/owner.v10i3.3396.