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Wily Kristiningrum

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Open access Aug 2026

The Impact of ESG Disclosure, Audit Quality, Institutional Ownership, and Independent Commissioners on Firm Performance in Basic Materials Companies in Indonesia

This study examines the effects of ESG disclosure and corporate governance mechanisms on firm performance in Indonesian Basic Materials firms. Using 153 firm-year observations from 51 companies listed on the Indonesia Stock Exchange during 20232025, the study employs a quantitative approach and multiple linear regressi...

Wily Kristiningrum, J. Widiatmoko · 0 citations

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