Agustina, I. K. R., and P. D. Y. Sukartha. “Exploring the Relationship Between Intellectual Capital and Firm Value: Evidence from the Indonesian Banking Sector”. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, vol. 22, no. 1, Apr. 2025, pp. 80-100, doi:10.31106/jema.v22i1.23942.