Meutia, Inten, Shelly Kartasari, and Rochmawati Daud. “Voluntary Assurance of Sustainability Reports: Evidence from Indonesia”. Accounting Analysis Journal 11, no. 1 (September 29, 2022): 44-53. Accessed January 21, 2025. http://journal.unnes.ac.id/sju/aaj/article/view/58810.