Annisa, Annisa, and Juniati Gunawan. “Determinants of Carbon Disclosure: The Role of Sustainability Assurance, Board Independence, Institutional Ownership and Gross Domestic Product in Mining Companies Across Five ASEAN Countries”. Journal of Accounting and Finance Management, vol. 7, no. 3, July 2026, pp. 1065-81, doi:10.38035/jafm.v7i3.3561.