Werastuti, Desak Nyoman Sri, Anantawikrama Tungga Atmadja, I Made Pradana Adiputra, and Kadek Mitananda Pradnya Nugraha. “Sustainability Accounting Disclosure, Firm Value, and Intellectual Capital Mechanism”. AKRUAL: Jurnal Akuntansi 17, no. 1 (October 1, 2025): 299–312. Accessed August 13, 2026. https://journal.unesa.ac.id/index.php/aj/article/view/52172.