Darmiani, Muliati, and Muhammad Ansar. “THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE”. APSSAI ACCOUNTING REVIEW 4, no. 1 (April 28, 2024): 21–45. Accessed October 24, 2025. https://apar.apssai.org/index.php/apar/article/view/101.