Pane Y, Situmorang IR. ESG Disclosure and Firm Value the Moderating Role of Corporate Governance in Energy Sector Companies. j. of economics, entrepreneurship, manag. bus. and account. [Internet]. 2026 Jul. 21 [cited 2026 Jul. 23];4(4):1295-314. Available from: https://journal.diginus.id/JEEMBA/article/view/1238