TRISTANTI , R. F.; TASYA, S. A. Determinants of Corporate Governance on Capital Expenditure Allocation Efficiency and Long-Term Financial Performance Optimization. Smart International Management Journal, [S. l.], v. 2, n. 1, p. 10–21, 2025. DOI: 10.70076/simj.v2i1.159. Disponível em: https://heijournal.id/index.php/simj/article/view/159. Acesso em: 19 feb. 2026.