Handayani, E., & Effendy, L. (2026). Eco-efficiency, Carbon Emissions, and Green Innovation on Firm Value: The Moderating Role of Environmental Performance in Indonesia. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 10(2), 321–335. https://doi.org/10.36555/jasa.v10i2.3066