SINAGA, Dian Sari Novianty; JUANIVA SIDHARTA; SEMBIRING, Carolina F. THE INFLUENCE OF TAX PLANNING AND ROA ON COMPANY VALUE WITH MANAGERIAL OWNERSHIP AS A MODERATION VARIABLE (STUDY ON PRIMARY CONSUMER GOODS AND RAW GOODS SECTORS TRADING COMPANIES LISTED IN THE YEAR 2017-2021 ON THE INDONESIAN STOCK EXCHANGE). Journal Sustainable Accounting and Disclosure, [S. l.], v. 2, n. 2, p. 47–69, 2026. Disponível em: https://ejournal.uki.ac.id/index.php/jsad/article/view/8235. Acesso em: 13 oct. 2026.