Askiantari, A.E. and Rohman, A. 2026. The Effect of ESG Performance on Audit Report Lag: The Moderating Role of Audit Firm Size. Dinasti International Journal of Economics, Finance & Accounting. 7, 2 (Jun. 2026), 1265–1273. DOI:https://doi.org/10.38035/dijefa.v7i2.6799.