Sia JLJ, Margaretha Tarigan T. AN EMPIRICAL STUDY ON THE IMPACT OF SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE: INVESTMENT EFFICIENCY AS A MODERATING VARIABLE IN THE CONTEXT OF FINANCIAL COMPANIES. ULTIMA Accounting [Internet]. 2025 Jun. 29 [cited 2025 Jul. 15];17(1):58-69. Available from: https://ejournals.umn.ac.id/index.php/Akun/article/view/4184