Luthfiani, A. D., Romadhon, F., & Fitri, A. (2026). What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia. Akuntansi: Jurnal Akuntansi Integratif, 12(1), 124–143. https://doi.org/10.29080/jai.v12i1.2473