Syafaat, Farid Azhar, and Nina Dwi Setyaningsih. “ESG Disclosure and Capital Structure on Financial Performance: The Moderating Role of Firm Size in Indonesian State-Owned Enterprises and Mining Companies”. E-Jurnal Akuntansi, vol. 36, no. 3, Mar. 2026, doi:10.24843/EJA.2026.v36.i03.p14.