Panggabean, Martin, and Stefan Batara Panggabean. “Key Determinants of Indonesia’s Banks Financial Performance”. Jurnal Akuntansi dan Keuangan 21, no. 2 (November 4, 2019): 58–67. Accessed October 12, 2025. https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21536.