ATHIYADINA, N. .; PRASETYO, J. E. . Sustainability Reporting, Green Accounting, Intellectual Capital, and Firm Size: Evidence on ROA in Basic Materials Sector (2021-2024). Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1197-1213, 2026. DOI: 10.33395/owner.v10i2.3039. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3039. Acesso em: 21 jun. 2026.