Putri Adi Gunarso, L. et al. 2026. THE INFLUENCE OF ESG, CAPITAL STRUCTURE, AND INTELLECTUAL CAPITAL ON FINANCIAL DISTRESS IN MINING COMPANIES . Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY). 8, 2 (Jul. 2026), 92–112. DOI:https://doi.org/10.15575/aksy.v8i2.55901.