Sugiharto, W. R., I. Philemon, R. Martusa, and M. Meythi. “ESG Credibility and Firm Profitability in An Emerging Market: Evidence from ESG Controversies and ESG Gap in Indonesia”. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), vol. 8, no. 2, Nov. 2026, pp. 15-33, doi:10.28932/jafta.v8i2.15724.