SUZAN, L.; MUTIAH, N. F. Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 7, n. 1, p. 604–622, 2024. DOI: 10.57178/atestasi.v7i1.825. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/825. Acesso em: 15 oct. 2025.