Pengaruh Pengungkapan Lingkungan, Sosial, dan Tata Kelola (ESG) Terhadap Biaya Utang
This study aims to examine the impact of environmental, social, and governance (ESG) disclosure on the cost of debt among non-financial companies listed on the Indonesia Stock Exchange across ten different industries. The study uses a sample of 288 non-financial companies from ten different industries listed on the Ind...