Hakim, M. Z., M. K. Insan, H. E. Zulaecha, D. Rachmania, and A. Destianti. “Firm Size Moderating-Investor Perception Mediation: Green Accounting, Carbon-Audit Factors on Financial Performance”. Journal of Economics, Entrepreneurship, Management Business and Accounting, vol. 4, no. 4, June 2026, pp. 61-94, doi:10.61255/jeemba.v4i4.1051.