Khotimah, Siti, and Neni Maryani. “The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023)”. Journal of International Accounting, Taxation and Information Systems 2, no. 4 (September 5, 2025): 413–432. Accessed October 4, 2025. https://jiatis.com/index.php/journal/article/view/126.