EFFENDI, B. Analisis Dampak CSR Disclosure pada Nilai Perusahaan di Era ESG: Studi pada Industri Manufaktur. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 3, p. 1609-1617, 2025. DOI: 10.33395/owner.v9i3.2724. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/2724. Acesso em: 11 aug. 2026.