“PENGARUH  DEBT TO ASSET RATIO (DAR),  RETURN ON ASSET (ROA) TERHADAP EARNING PER SHARE (EPS) PADA PT SEPATU BATA, TBK. PERIODE 2014-2023”, JICN, vol. 2, no. 3, pp. 3588–3600, Jul. 2025, Accessed: Aug. 13, 2026. [Online]. Available: https://jicnusantara.com/index.php/jicn/article/view/4260