Afifah, Eka Fitriatul, Marista Oktaviani, and Nurullaili Mauliddah. “The Effect of Intellectual Capital and Debt to Equity Ratio on Company Value With Company Size As a Moderation Variable in Technology Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period”. International Conference on Economics, Management, Business, and Accounting 2, no. 1 (December 22, 2025): page 38–50. Accessed January 29, 2026. https://journal.um-surabaya.ac.id/Iconemba/article/view/30149.