Putri Ratu Ayu Siahaan, et al. “DOES THE INDEPENDENT BOARD OF COMMISSIONERS AFFECT TO SUSTAINABILITY REPORTS DISCLOSURE AND FINANCIAL PERFORMANCE ”. International Journal of Educational Review, Law And Social Sciences (IJERLAS), vol. 2, no. 2, Mar. 2022, pp. 1055-6, doi:10.54443/ijerlas.v2i2.1231.