Cita Restuningsih, and 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 8, no. 3 (October 7, 2026). Accessed October 8, 2026. https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/10924.