Simbolon, E.B. et al. 2026. The Effect of Firm Size, Good Corporate Governance, Dividend Policy, and Financial Performance on Firm Value with Corporate Social Responsibility Disclosure as a Moderating Variable . Al-Kharaj: Journal of Islamic Economic and Business. 8, 3 (Aug. 2026). DOI:https://doi.org/10.24256/kharaj.v8i3.12215.