Rizaldi, F., and M. F. Arrozi. “Green Investment Policy As Moderator of ESG and Profitability on Value Relevance in Indonesian Coal Firm”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 6, Dec. 2025, pp. 2025-38, doi:10.37641/jiakes.v13i6.4314.