PUSPARINI, Nandya Octanti; 						AMANATI, Hilma Tsani.
 KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNMENT (ESG) DAN COST OF DEBT: APAKAH KARAKTERISTIK DEWAN KOMISARIS MEMILIKI PERAN?.
<strong>Soedirman Accounting, Auditing and Public Sector Journal (SAAP)</strong>, [S.l.], v. 2, n. 2, p. 43-53, june 2025.
ISSN 2962-2336.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/saap/article/view/10828" target="_new">https://jos.unsoed.ac.id/index.php/saap/article/view/10828</a>&gt;. Tanggal Akses: 14 sep. 2025
doi: <a href="https://doi.org/10.32424/1.saap.2023.2.2.10828">https://doi.org/10.32424/1.saap.2023.2.2.10828</a>.