OKTAVIANI SABARUDIN, Helni; SUSANTI, Neneng. Capital Adequacy, Operating Efficiency and Non-Performing Loans in Bank Valuation: The Moderating Role of Return on Assets. Journal of Accounting and Finance Management, [S. l.], v. 7, n. 4, p. 1610–1618, 2026. DOI: 10.38035/jafm.v7i4.3938. Disponível em: https://dinastires.org/JAFM/article/view/3938. Acesso em: 4 nov. 2026.