CITA RESTUNINGSIH; RIRIS ROTUA SITORUS. 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, [S. l.], v. 8, n. 3, 2026. DOI: 10.24256/kharaj.v8i3.10924. Disponível em: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/10924. Acesso em: 8 oct. 2026.