“The Effect of Strategic Management Accounting, Green Accounting, and Firm Age on Profitability With Company Size As a Moderating Variable in Energy Companies on the IDX for the 2020–2025 Period: Pengaruh Strategic Management Accounting, Green Accounting Dan Firm Age Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Energi Di BEI Periode 2020–2025”. 2026. Academia Open 11 (1): 10.21070/acopen.11.2026.14178. https://doi.org/10.21070/acopen.11.2026.14178.