Sari, P. A. M. R., and H. . Isnaniah. “The Effect of ESG and GCG on Financial Performance: The Moderating Role of Firm Size and Leverage Control”. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, vol. 4, no. 2, Oct. 2026, pp. 4581-95, doi:10.62421/jibema.v4i2.887.