SAYADI, Muhammad Hamdan. IFR dan Return On Asset di Indonesia. Jurnal Akuntansi dan Pajak, [S. l.], v. 24, n. 1, 2023. Disponível em: https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/8966. Acesso em: 9 aug. 2025.