ASTUTI, Inkariyani Yuli; KURNIASIH, Lulus. Is IFRS 9 Enough? The Moderating Role of Audit Committee Effectiveness in Loan Loss Provisioning. Jurnal Ekonomi, Manajemen, dan Bisnis, [S. l.], v. 4, n. 3, p. 1116–1128, 2026. DOI: 10.70716/emis.v4i3.760. Disponível em: https://journal.kalibra.or.id/index.php/emis/article/view/760. Acesso em: 18 sep. 2026.