Stiawan, I Kadek Jonh, et al. “The Role of Audit Opinion As a Moderator of the Influence of ESG and GRC Disclosure on Market Reaction”. Dinasti International Journal of Economics, Finance & Accounting, vol. 6, no. 3, June 2025, pp. 1859-68, doi:10.38035/dijefa.v6i3.4566.