Satria, Muhammad Rizal. “Determinants of Carbon Emission Disclosure Among Indonesian SOEs: Empirical Evidence from Firm Size and Leverage Dynamics (2021–2024)”. Owner : Riset dan Jurnal Akuntansi 10, no. 1 (January 1, 2026): 429-449. Accessed April 30, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/2941.