SELAVI, Aldena et al. Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 10, n. 2, p. 108 - 124, dec. 2025. ISSN 2598-0718. Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/18362>. Date accessed: 16 jan. 2026. doi: https://doi.org/10.32424/1.sar.2025.10.2.18362.