Islami, Winitasha Alya, and Wiwiek Dianawati. 2026. “Audit Committee Characteristics and Sustainability Reporting Quality in Energy and Material Firms: Does Institutional Ownership Matter?”. Amkop Management Accounting Review (AMAR) 6 (2):303-13. https://doi.org/10.37531/amar.v6i2.3901.