Siagian, Valentine. “EPS Dan DER: Prediktor ROA Di Sub Sektor Plantation & Crops”. EKALAYA : Jurnal Ekonomi Akuntansi 1, no. 1 (March 31, 2023): 58–67. Accessed May 26, 2026. https://jurnal.kalimasadagroup.com/index.php/ekalaya/article/view/59.