Arinta, Yusvita Nena, and Noraini Dwi Pebrianingsih. 2025. “The Moderation of Intellectual Capital in the Relationship Enterprise Risk Management and CSR Toward Company Value”. JAS (Jurnal Akuntansi Syariah) 9 (1), 264-87. https://doi.org/10.46367/jas.v9i1.2465.