BUDIARTO, S. .; KUANG, T. M. Carbon Emissions as a Moderator of Board Characteristics and Cost of Debt. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 2, p. 1145-1158, 2025. DOI: 10.33395/owner.v9i2.2650. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2650. Acesso em: 18 apr. 2026.