Supriadi, Adi, and Titik Aryati. “ Intellectual Capital and Managerial Ownership at the Cost of Capital: Earnings Management As Moderation: Modal Intelektual Dan Kepemilikan Manajerial Pada Biaya Modal: Manajemen Laba Sebagai Moderasi”. Journal of Accounting Science, vol. 6, no. 2, July 2022, pp. 150-66, doi:10.21070/jas.v6i2.1621.