Kusno, Herlambang Ramadhan, and Santi Novita. “The Impact of ESG Disclosure on Firm Value in ASEAN: The Moderating Role of Audit Quality”. E-Jurnal Akuntansi 36, no. 2 (February 28, 2026): 306–320. Accessed May 6, 2026. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4198.