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Author

Evi Bintang Marlina Hutapea

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Open access Sep 2026

The Effect of Sustainability Reporting on Firm Value with Cost of Capital as a Mediating Variable (Study on Manufacturing Companies Listed on The Indonesia Stock Exchange 2020-2024)

The increasing implementation of sustainability reporting has encouraged companies to improve transparency and accountability toward stakeholders. However, empirical evidence regarding its effect on firm value remains inconclusive, particularly concerning the mechanism through which sustainability reporting influences...

Evi Bintang Marlina Hutapea, Sofie · 0 citations

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