FATONI, M.; FADJARENIE, A. THE EFFECT OF PSAK 72 IMPLEMENTATION, COMPANY SIZE, AND ROA ON THE FIRM VALUE: (Empirical Study on Companies Indexed in LQ-45 during 2017-2020). JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, [S. l.], v. 3, n. 3, p. 715–727, 2024. DOI: 10.55047/marginal.v3i3.1097. Disponível em: https://ojs.transpublika.com/index.php/MARGINAL/article/view/1097. Acesso em: 24 apr. 2026.