Winata, Cynthia Liusca, and Regina Jansen Arsjah. “Financial Factors and Market Value in the Consumer Services Industry: An Empirical Study in Indonesia and Singapore”. Jurnal Akuntansi 17, no. 2 (October 13, 2025): 221–238. Accessed December 6, 2025. http://114.7.153.31/index.php/jam/article/view/11986.