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), pp. 11–17. doi: 10.61132/epaperbisnis.v3i1.683.