Karunia, Selvin Arsya, and Fitrarena Widhi Rizkyana. “The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia”. Owner : Riset dan Jurnal Akuntansi 10, no. 1 (January 4, 2026): 476-490. Accessed April 30, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/3056.