Agustia, I.K.E. et al. 2026. Assessing the Disclosure of Environmental, Social, and Governance on Financial Performance and Firm Value. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi). 10, 1 (Apr. 2026), 074–084. DOI:https://doi.org/10.36555/jasa.v10i1.3006.