M. Rizky Taufiqul Hafizh, and 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, vol. 3, no. 3, Sept. 2026, pp. 30-46, doi:10.61132/ijema.v3i3.1286.