Puspa, Dwi Fitri, Ietje Nazaruddin, Resti Yulistia M, and Arie Frinola Minovia. “Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia”. Journal of Accounting and Investment 24, no. 1 (November 7, 2022): 120–136. Accessed September 9, 2025. https://journal.umy.ac.id/index.php/ai/article/view/15903.