WINATA, Bagas Anggi; NAWAWI, Zuhrinal M; NASUTION, Yenni Samri Juliati. Quantitative factor analysis of fixed asset impairment: a multi-case study of state-owned enterprises in the pharmaceutical and construction sectors. Journal of Applied Business Administration, [S. l.], v. 10, n. 1, p. 185–198, 2026. DOI: 10.30871/jaba.11301. Disponível em: https://jurnal.polibatam.ac.id/index.php/JABA/article/view/11301. Acesso em: 17 sep. 2026.