Gunawan, Devina, Estralita Trisnawati, and Sriwati Sriwati. 2025. “The Role of Earnings Management Contribution As a Moderation of Social Responsibility Disclosure, Intellectual Capital, and Risk Towards Cost of Capital”. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 8 (1), 8237-51. https://doi.org/10.31538/iijse.v8i3.7361.