Vina Septianingrum et al. 2026. INTELLECTUAL CAPITAL MODERATES FINANCIAL EFFICIENCY AND DIGITAL TRANSFORMATION WITH SUSTAINABLE GROWTH RATE. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC). 4, 5 (Oct. 2026), 2886–2905. DOI:https://doi.org/10.61990/ijamesc.v4i5.932.