PROFITABILITY, CAPITAL STRUCTURE, AND FIRM SIZE ON FIRM VALUE: THE MODERATING ROLE OF SUSTAINABILITY REPORTING IN INDONESIA’S ENERGY SECTOR. The International Conference on Sustainable Economics Management and Accounting Proceeding, [S. l.], v. 2, n. 1, p. 2298–2310, 2026. DOI: 10.32424/icsema.v2i1.1020. Disponível em: https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/1020. Acesso em: 24 aug. 2026.