Adella, Anastasia, and Vaya Juliana Dillak. “Financial Performance: Diversification Strategy, Research and Development Intensity and Ownership an Empirical Study on Healthcare Industry”. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), vol. 7, no. 2, Aug. 2023, pp. 229-38, doi:10.36555/jasa.v7i2.2187.