Cita Restuningsih and Riris Rotua Sitorus 2026. Analysis of the Influence of Dividend Policy and Independent Board of Commissioners on Firm Value: The Moderating Role of Audit Quality. Al-Kharaj: Journal of Islamic Economic and Business. 8, 3 (Oct. 2026). DOI:https://doi.org/10.24256/kharaj.v8i3.10924.