Agustin, I.N., Lubis, W.R. and Mawadah, B. 2026. ESG and Financial Risk: Does AI Innovation Strengthen the Relationship?. Owner : Riset dan Jurnal Akuntansi. 10, 4 (Oct. 2026), 3640-3656. DOI:https://doi.org/10.33395/owner.v10i4.3658.