Luthfiani, A. D., Romadhon, F. and 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), pp. 124–143. doi: 10.29080/jai.v12i1.2473.