M. RIZKY TAUFIQUL HAFIZH; SARI INDAH OKTANTI SEMBIRING. The Effect of Board of Directors and Audit Committee Characteristics on Financial Reporting Quality: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange, 2022–2025. International Journal of Economics, Management and Accounting, [S. l.], v. 3, n. 3, p. 30–46, 2026. DOI: 10.61132/ijema.v3i3.1286. Disponível em: https://international.areai.or.id/index.php/IJEMA/article/view/1286. Acesso em: 30 sep. 2026.