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October 7, 2025Summa Journal of Accounting and TaxOpen Access

Scope, Standards, and Signals: ESG Assurance and Profitability under Indonesia’s Evolving Disclosure Regime

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INIta NovianaDHDida Farida Latipatul Hamdah

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Noviana et al. (2025) studied this question.

synapsesocial.com/papers/6a10ce61326831f8a26463ddhttps://doi.org/10.61978/summa.v2i4.879
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