Puspitasari, Ragil Kuning Arum, and Kholidiah Kholidiah. “Intellectual Capital, Kepemilikan Institusional, Dewan Komisaris Independen Dan Financial Distress”. Journal of Culture Accounting and Auditing 3, no. 2 (December 31, 2024): 176–185. Accessed June 3, 2025. https://journal.umg.ac.id/index.php/jcaa/article/view/8851.