Arilyn, E.J., Beny, B., Sova, M. and Destriana, N. 2026. ESG Performance, Firm Size, and Profitability: Evidence from listed non-financial firms in Indonesia and Singapore. Reviu Akuntansi, Manajemen, dan Bisnis. 6, 3 (Sep. 2026), 101–118. DOI:https://doi.org/10.35912/rambis.v6.n3.p101-118.2026.