Devi, Megga, Rusmianto, Destia Pentiana, and Nurmala. 2026. “Independent Commissioners, Audit Committee, Ownership Structure, and Financial Statement Quality of Indonesian Consumer Cyclicals Firms”. Jurnal Relevansi : Ekonomi, Manajemen Dan Bisnis 10 (5):1687-1705. https://doi.org/10.61401/relevansi.v10i5.735.