ANDRIANSYAH, M. Arief; KARTIKASARI, Evi Dwi; INDIRA, Irma. Peran Kepemilikan Institusional Dalam Memoderasi Hubungan Return on Asset, Debt to Aset Ratio Dan Firm Age Terhadap Kelengkapan Pengungkapan Laporan Keuangan . RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 4, n. 2, p. 3021–3027, 2025. DOI: 10.31004/riggs.v4i2.967. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/967. Acesso em: 9 jun. 2026.