TANUJAYA, C. S. .; KRISTANTI, F. T. Board Characteristics and Financial Performance: Evidence from Consumer Non-Cyclicals Firms in Indonesia (2020-2024). Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, p. 3918-3934, 2026. DOI: 10.33395/owner.v10i4.3626. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3626. Acesso em: 3 oct. 2026.