LUTHFIANI, Anin Dyah; ROMADHON, Fitri; FITRI, Alfiana. What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia. Akuntansi: Jurnal Akuntansi Integratif, [S. l.], v. 12, n. 1, p. 124–143, 2026. DOI: 10.29080/jai.v12i1.2473. Disponível em: https://jurnalfebi.uinsa.ac.id/index.php/JAI/article/view/2473. Acesso em: 16 may. 2026.