Asdar, A. 2026. Strategic Financial Determinants of Shareholder Value: Analizing the Moderating Role of Price-to-Book Value in Indonesia Banking. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). 12, 1 (Feb. 2026), 1035–1044. DOI:https://doi.org/10.35870/jemsi.v12i1.6510.