Herliza, Bella, and Siti Nurhayati Nafsiah. “Determinan Pengungkapan Akuntansi Sumber Daya Manusia (Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)”. JURNAL ILMIAH EDUNOMIKA 8, no. 1 (October 17, 2023). Accessed March 1, 2026. https://jurnal.stie-aas.ac.id/index.php/jie/article/view/10770.