Luthan, Elvira, Sandra Ayu, and Ilmainir . “The Effect of Corporate Governance Quality, Firm Size, Leverage, and Financial Performance on Intellectual Capital DisclosureEmpirical Study: Manufacturing Companies Listed on the IDX”. International Journal of Engineering and Technology 7, no. 2.29 (May 22, 2018): 421–428. Accessed August 18, 2025. https://mail.sciencepubco.com/index.php/IJET/article/view/13666.