Raflesiana, W.P. et al. 2025. The Impact of ESG (Environmental, Social, Governance) Disclosure on Company Value with Audit Quality as a Moderating Variable. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi). 9, 3 (Dec. 2025), 512–522. DOI:https://doi.org/10.36555/jasa.v9i3.2923.