NISA IRWANDA; FITRIYAH. PENGARUH INTELLECTUAL CAPITAL, PERENCANAAN PAJAK DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN. Jurnal Nusa Akuntansi, [S. l.], v. 3, n. 2, p. 428–451, 2026. DOI: 10.62237/jna.v3i2.408. Disponível em: https://jurnal.publikacitramedia.com/index.php/jna/article/view/408. Acesso em: 14 may. 2026.