Dewi, Nurul Hasanah Uswati, Lufi Yuwana Mursita, and Mujtahidah Anggriani Ummul Muzayyanah. 2025. “Firm Characteristics, Ownership Structure, and Auditor Type As Determinants of Biological Asset Disclosure in Indonesia”. AFRE (Accounting and Financial Review) 8 (2):109-21. https://doi.org/10.26905/afr.v8i2.17983.