Simorangkir, Rona Tumiur Mauli Carolin. “Determinants of Carbon Disclosure: Board Size and Financial Performance”. Studi Akuntansi, Keuangan, dan Manajemen 6, no. 1 (July 10, 2026): 161–174. Accessed July 11, 2026. http://penerbitgoodwood.com/index.php/sakman/article/view/6309.