MARCHEL, M.; MARPAUNG, E. I. . Moderating Role Competitive Advantage on Effect of Sustainability Disclosure to Financial Performance. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 3, p. 2546-2557, 2026. DOI: 10.33395/owner.v10i3.3362. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3362. Acesso em: 12 aug. 2026.