Fadhilah, N. H. K., & Mulyadi, W. (2026). A Comparative Analysis of the Financial Performance of PT XL Axiata Tbk Before and After Its Merger with PT Smartfren Telecom Tbk. The Es Accounting And Finance, 4(03), 412–427. https://doi.org/10.58812/esaf.v4i03.1139