Berutu, K. and Leon, F.M. 2023. Effect of Intangible Investment on Non-Financial Performance of the Food and Beverage Sector in Indonesia During the Covid-19 Pandemic. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi). 7, 1 (Apr. 2023), 140–149. DOI:https://doi.org/10.36555/jasa.v7i1.2170.