Dina Karista, and Rochmad Bayu Utomo. “The Effect of Foreign Ownership and Managerial Ownership on Transfer Pricing With Audit Committee Moderation”. International Environmental Conferrence on Biosustainability Advancement 3, no. 01 (October 17, 2025): 132–146. Accessed July 21, 2026. https://proceeding.unesa.ac.id/index.php/iecba/article/view/6294.