Saprida Khoirotunnisa, and Maylia Pramono Sari. “Determinants of Sustainability Assurance Level: Evidence from Energy Companies in Asia”. Journal of Applied Accounting and Taxation 11, no. 1 (April 27, 2026): 36–50. Accessed September 12, 2026. https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/12396.