Astuti, Inkariyani Yuli, and Lulus Kurniasih. “Is IFRS 9 Enough? The Moderating Role of Audit Committee Effectiveness in Loan Loss Provisioning”. Jurnal Ekonomi, Manajemen, dan Bisnis 4, no. 3 (September 3, 2026): 1116–1128. Accessed September 18, 2026. https://journal.kalibra.or.id/index.php/emis/article/view/760.