Yuliana M, Suprasto HB, Sari MMR, Wirajaya IGA. The Effect of Voluntary Disclosure on Company Performance with the Effectiveness of the Board of Commissioners as a Moderating Variable. IJSBAR. 2018;42(3):90-97. Accessed February 9, 2026. https://www.gssrr.org/JournalOfBasicAndApplied/article/view/9492