Pangaribuan, Hisar, Jenny Sihombing, Oluwatoyin Muse Johnson Popoola, and Adminar M. N. Sinaga. “An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership”. Indian-Pacific Journal of Accounting and Finance 3, no. 2 (April 1, 2019): 52-67. Accessed November 23, 2019. http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/68.