Sriwiyanti, E., Tarigan, W. J., & Hutagalung, D. L. (2026). The Effect of Capital Structure (DER And DAR) On ROA Of Industrial Goods Sub-Sector Companies Listed on The Indonesia Stock Exchange. Jurnal Ilmiah Accusi, 8(1), 256-273. https://doi.org/10.36985/b51r5j71