Fardeliah, Shita Debby, Jeni Susyanti, and Mohamad Bastomi. 2026. “Sustainability Signals in Emerging Markets: The Effect of ESG Disclosure and Profitability on Stock Returns With Firm Size As a Moderator (Evidence from LQ45 Index, 2020–2024)”. Owner : Riset Dan Jurnal Akuntansi 10 (2):1348-59. https://doi.org/10.33395/owner.v10i2.3110.