SEPTIANY, S.; JURNALI, T.; ANTONIA SIM, C.; SUPARMAN, M.; WATI, E. Strengthening transparency and performance: The role of independent commissioners in enhancing CSR disclosure’s impact on firm performance. Jurnal Siasat Bisnis, [S. l.], v. 30, n. 1, p. 1–17, 2026. DOI: 10.20885/jsb.vol30.iss1.art1. Disponível em: https://journal.uii.ac.id/JSB/article/view/37641. Acesso em: 12 feb. 2026.