Afrilia WD, Surifah S. Ownership, Intellectual Capital, Audit Quality, Debt Level and Integrity of Financial Statements. JM-UIKA [Internet]. 2023 Mar. 5 [cited 2025 Feb. 22];14(1):160-7. Available from: http://360665.5mvk4.group/index.php/manajemen/article/view/9776