Athiyadina, N. and Prasetyo, J.E. 2026. Sustainability Reporting, Green Accounting, Intellectual Capital, and Firm Size: Evidence on ROA in Basic Materials Sector (2021-2024). Owner : Riset dan Jurnal Akuntansi. 10, 2 (Mar. 2026), 1197-1213. DOI:https://doi.org/10.33395/owner.v10i2.3039.