Masradin, Masradin, Syamsuddin Syamsuddin, Neks Triani, Syarifuddin Rasyid, and Sahrir Sahrir. 2026. “The Role of Big Data and AI In Capital Market Based Accounting”. Owner : Riset Dan Jurnal Akuntansi 10 (4):3496-3511. https://doi.org/10.33395/owner.v10i4.3836.