SURIFRAN, V. P.; SE TIN, S. T.; AGUSTINA, L. . ESG Disclosure, Cost of Debt, and the Moderating Role of Board Characteristics. Jurnal Akuntansi, [S. l.], v. 18, n. 1, p. 44–67, 2026. DOI: 10.28932/jam.v18i1.14437. Disponível em: http://114.7.153.31/index.php/jam/article/view/14437. Acesso em: 22 may. 2026.