Sutiyok, S., and E. Rahmawati. “Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS Di Perbankan”. Journal of Accounting and Investment, vol. 15, no. 2, Mar. 2016, pp. 151-62, https://journal.umy.ac.id/index.php/ai/article/view/1336.