SATRIA, M. R. Determinants of Carbon Emission Disclosure Among Indonesian SOEs: Empirical Evidence from Firm Size and Leverage Dynamics (2021–2024). Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 1, p. 429-449, 2026. DOI: 10.33395/owner.v10i1.2941. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/2941. Acesso em: 30 apr. 2026.