Sigit Hermanto, Susi Sukawati, Shila Nabilah, M Fikri Annasrullah, and Aldi Fermana. “Human Capital Disclosure and Financial Value Creation in Indonesian Listed Companies”. HARAMAIN: Jurnal Manajemen Bisnis 6, no. 03 (September 30, 2026): 287–302. Accessed October 18, 2026. https://e-journal.ibama.ac.id/index.php/jmb/article/view/565.