SUNDARI, B.; RIDARMELLI; MINANUROHMAN, A. Pengaruh ESG Disclosure Berbasis GRI 2021, Leverage, dan Kebijakan Dividen terhadap Nilai Perusahaan Pertambangan: Bukti Empiris Regresi Data Panel Periode 2021–2024. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, p. 4213-4225, 2026. DOI: 10.33395/owner.v10i4.3697. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3697. Acesso em: 3 oct. 2026.