Andriani, C., D. Pratiwi, Theresia Olivia, and Albert Sebastian. “Audit Committee, Independent Commissioners, Firm Size, and Intellectual Capital on The Financial Performance of State-Owned Enterprises”. Dinasti International Journal of Economics, Finance &Amp; Accounting, vol. 5, no. 3, Aug. 2024, pp. 1748-61, doi:10.38035/dijefa.v5i3.2995.