SUSANTO, Ari; NOVITA, Novita; FAMBUDI, Imam Nurcahyo. THE ROLE OF INDEPENDENT BOARD OF COMMISSIONERS: A STUDY OWNERSHIP ON ESG DISCLOSURE: ESG Disclosure. Akurasi : Jurnal Studi Akuntansi dan Keuangan, [S. l.], v. 7, n. 2, p. 443–462, 2024. DOI: 10.29303/akurasi.v7i2.611. Disponível em: https://akurasi.unram.ac.id/index.php/akurasi/article/view/611. Acesso em: 1 oct. 2025.