Thezar Fiqih Hidayat Hasibuan 2026. MEASURING THE FUNDAMENTAL ATTRACTIVENESS OF PALM OIL BUSINESS AMIDST THE LEGITIMACY CRISIS: THE MODERATING ROLE OF OIL EXTRACTION RATE ON THE INFLUENCE OF INTEREST COVERAGE RATIO AND EBITDA MARGIN ON STOCK PRICES. Journal of Accounting Research, Utility Finance and Digital Assets. 5, 2 (Jul. 2026), 947–958. DOI:https://doi.org/10.5281/zenodo.22833901.