Irfan, Muhammad, and Elvira Luthan. “Effect of Ownership Structure and Characteristics of the Audit Committee on Financial Distress”. Jurnal Akuntansi dan Perpajakan 10, no. 1 (March 31, 2024): 1–16. Accessed March 9, 2025. https://jurnal.unmer.ac.id/index.php/ap/article/view/10718.