Sarra, H. D., M. . Mikrad, and A. M. . Yaman Soleh. “The The Effect of Proprietorship Managerial and Board of Executive Commissioners on Imperishable Report With Company Size As A Moderation Variable”. Dinasti International Journal of Economics, Finance &Amp; Accounting, vol. 4, no. 3, July 2023, pp. 371-82, doi:10.38035/dijefa.v4i3.1933.