Astuti, I.Y. and Kurniasih, L. 2026. Is IFRS 9 Enough? The Moderating Role of Audit Committee Effectiveness in Loan Loss Provisioning. Jurnal Ekonomi, Manajemen, dan Bisnis. 4, 3 (Sep. 2026), 1116–1128. DOI:https://doi.org/10.70716/emis.v4i3.760.