Murti, Galuh Tresna, RR. Sri Saraswati, and Yuki Mayumi Yorianti. “Does Intellectual Capital and Board Characteristics Affect Financial Performance?”. Jurnal Akuntansi Manado (JAIM) (August 30, 2023): 304–319. Accessed December 6, 2025. https://jurnal.unima.cc/index.php/jaim/article/view/7225.