Farhana, D., Y. Yusnaini, and S. F. Kartasari. “The Role of Environmental, Social, and Governance (ESG), Green Accounting, and Earnings Management in Enhancing Firm Value: A Systematic Literature Review With Institutional Ownership As a Moderating Variable”. International Journal of Education, Vocational and Social Science , Vol. 5, no. 04, Oct. 2026, pp. 2820-49, doi:10.63922/ijevss.v5i04.6896.