Sugitan, I.G. and Kapojos, P.M. 2026. Do environmental practices create value or legitimacy? Evidence from green accounting and environmental performance in Indonesia’s energy sector. Riset Akuntansi dan Manajemen Pragmatis. 4, 1 (Apr. 2026), 11–21. DOI:https://doi.org/10.58784/ramp.440.