Noviana, Ita, and Dida Farida Latipatul Hamdah. 2025. “Scope, Standards, and Signals: ESG Assurance and Profitability under Indonesia’s Evolving Disclosure Regime”. Summa : Journal of Accounting and Tax 2 (4):256-67. https://doi.org/10.61978/summa.v2i4.879.