Rachmawati, D. and Hadinata, S. 2026. Paradoks Environment, Social, Governance (ESG): Investigasi Kinerja Perusahaan Berdasarkan Horison Waktu . Owner : Riset dan Jurnal Akuntansi. 10, 3 (Jul. 2026), 2588-2603. DOI:https://doi.org/10.33395/owner.v10i3.3463.