AYU, Regina Diah Retno; SUGANDA, Tarsisius Renald; SOHDI, Lalu Rahmat; CAHYADI, Rino Tam. The Effect of ESG Disclosure on Firm Value With Independent Commissioners as A Moderating Variable. Economics and Business Journal (ECBIS), [S. l.], v. 4, n. 6, p. 2893–2916, 2026. DOI: 10.47353/ecbis.v4i6.508. Disponível em: https://ecbis.net/index.php/go/article/view/508. Acesso em: 8 aug. 2026.