Asmara Dwi Nanda, Dhiva, and Frido Saritua Simatupang. 2026. “Sustainability Disclosure and Retention Ratio on Stock Returns: Firm Value Moderation in Indonesian Listed Banks”. Sinergi International Journal of Accounting and Taxation 4 (2):48-56. https://doi.org/10.61194/ijat.v4i2.968.