Olimsar, F., Putra, W. E., & Tialonawarmi, F. (2026). Analysis of Firm Value Influenced by Environmental, Social, Governance with Financial Performance as an Intervening Variable. Jurnal Ilmiah Akuntansi Kesatuan, 14(1), 113–124. https://doi.org/10.37641/jiakes.v14i1.5092