@article{{EJA}{}, author = {Honggowati, S., Suhardjanto, D., Probohudono, A., Hapsari, A.}, title = { Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi}, journal = {E-Jurnal Akuntansi}, volume = {33}, number = {10}, year = {2023}, doi = {10.24843/EJA.2023.v33.i10.p19}, url = {https://ojs.unud.ac.id/index.php/akuntansi/article/view/105298} }