Lorentia Handoko, Lutfi, L. and Denpharanto Agung Krisprimandoyo 2026. The Influence of Credit, Risk, and Efficiency on Profitability with Independent Commissioners’ Moderation. International Journal Of Humanities Education and Social Sciences (IJHESS) . 5, 4 (Feb. 2026). DOI:https://doi.org/10.55227/ijhess.v5i4.1935.