BUSINESS STRATEGY, INTELLECTUAL CAPITAL, BOARD INDEPENDENCE ON BANKRUPTCY RISK. BALANCE: JOURNAL OF ISLAMIC ACCOUNTING, [S. l.], v. 6, n. 2, p. 16–31, 2025. DOI: 10.21274/balance.v6i2.11576. Disponível em: https://ejournal.uinsatu.ac.id/index.php/jas/article/view/11576. Acesso em: 24 jan. 2026.