Fitriani, A. et al. 2025. The Effect of Environmental, Social, and Governance (ESG) Disclosure on Firm Value with Government Ownership as a Moderating Variable (Empirical Study on Construction Sector Companies Listed on the Indonesia Stock Exchange in 2018–2024). Journal of Economic Equity, Finance, and Taxation. 1, 2 (Aug. 2025), 74–87. DOI:https://doi.org/10.70865/jeeft.v1i2.94.