Khotimah, Siti, and Neni Maryani. “The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023)”. Journal of International Accounting, Taxation and Information Systems, vol. 2, no. 4, Sept. 2025, pp. 413-32, https://doi.org/10.70865/jiatis.v2i4.126.