Ni Komang Ayu Devi and Putu Agus Ardiana 2026. The Influence of Assurer Type, Standard Assurance, and Level Assurance on the Extent of Assurance Statements in Sustainability Reports: A Conceptual Study. ePaper Bisnis : International Journal of Entrepreneurship and Management . 3, 1 (Mar. 2026), 11–17. DOI:https://doi.org/10.61132/epaperbisnis.v3i1.683.