Butar Butar, D. T. M., and I. Itan. “Impact of Sustainability Reporting on Firm Value With Audit Quality As Moderator: Coal Companies”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 3, June 2025, pp. 535-44, doi:10.37641/jiakes.v13i3.3399.