NURSELA, N.; IRA GRANIA MUSTIKA; VITRIYAN ESPA. Pengaruh Transformasi Digital dan Proporsi Komisaris Independen terhadap Kualitas Pelaporan ESG pada Perusahaan ESG Quality 45 IDX KEHATI. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, p. 3457-3471, 2026. DOI: 10.33395/owner.v10i4.3615. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3615. Acesso em: 4 oct. 2026.