MULYANA, V. A.; SUGENG, S. The effect of ESG disclosure and PROPER rating on corporate financial performance with GCG as a moderating variable in Indonesia’s energy sector. Indonesia Auditing Research Journal, [S. l.], v. 15, n. 2, p. 194–203, 2026. DOI: 10.35335/arj.v15i2.688. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/688. Acesso em: 16 sep. 2026.