“Factors Affecting Intellectual Capital Disclosure in Indonesia Banking Companies with Board Turnover as Moderating Variable”. INVEST : Jurnal Inovasi Bisnis dan Akuntansi 5, no. 1 (Januari 20, 2024): 17–25. Diakses Juli 30, 2026. https://journal.al-matani.com/index.php/invest/article/view/805.