Rahcmatulloh, Redho, and Eddy Suranta. “The Effect of Environmental, Social, and Governance (ESG) on Firm Performance With Earnings Management As a Moderation: Empirical Evidence Around COVID–19”. Ilomata International Journal of Tax and Accounting 4, no. 4 (October 31, 2023): 846-862. Accessed January 18, 2025. https://www.ilomata.org/index.php/ijtc/article/view/937.