Harahap, D. R. N. ., and T. Akbar. “Does Good Corporate Governance Strengthen the Link Between ESG Reporting and Financial Performance? A Study on the IDX ESG Leaders Index”. Jurnal Akuntansi Dan Ekonomika, vol. 15, no. 2, Dec. 2025, pp. 260-7, doi:10.37859/jae.v15i2.10512.