YULIANA, Nurul; ANIES LASTIATI. Does Managerial Ability Reduce Firms Cost of Debt? The Mediating Role of Earnings Quality and The Moderating Effect of Independent Commissioners. KEUNIS, [S. l.], v. 13, n. 2, p. 135–145, 2025. DOI: 10.32497/keunis.v13i2.6306. Disponível em: https://jurnal.polines.ac.id/index.php/keunis/article/view/6306. Acesso em: 12 jan. 2026.