PUSPARINI, Nandya Octanti; 						AMANATI, Hilma Tsani.
 ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE AND COST OF DEBT: DOES THE BOARD OF COMMISSIONERS' CHARACTERISTICS PLAY A ROLE?.
<strong>Soedirman Accounting, Auditing and Public Sector Journal</strong>, [S.l.], v. 2, n. 2, p. 43-53, june 2025.
ISSN 2962-2336.
Available at: &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;. Date accessed: 01 jan. 2026.
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>.