THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE . Jurnal Bisnis dan Akuntansi, [S. l.], v. 20, n. 2, p. 93–100, 2019. DOI: 10.34208/jba.v20i2.413. Disponível em: https://jurnaltsm.id/index.php/JBA/article/view/413. Acesso em: 19 may. 2026.