Heri Susan, Jummaini, Marzuki, and Zulfan. 2025. “THE EFFECT OF PROFITABILITY, COMPANY GROWTH, BUSINESS RISK, MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON DEBT POLICY IN SUB-MINING COMPANIES COAL SECTOR LISTED ON THE IDX”. Journal of Accounting Research, Utility Finance and Digital Assets 4 (1):139-48. https://doi.org/10.54443/jaruda.v4i1.263.