Sembiring Kembaren, Sula Yosege, and Gunardi Endro. “With GRC As a Moderating Variable, How Does Company Size and Age Affect Firm Value?”. Citizen : Jurnal Ilmiah Multidisiplin Indonesia 2, no. 3 (July 28, 2022): 501–510. Accessed May 24, 2026. https://www.journal.das-institute.com/index.php/citizen-journal/article/view/133.