PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP RETURN ON EQUITY . jsikap. jurnal. sist. inf. audit. dan perpajak. [Internet]. 2025 Oct. 31 [cited 2026 Jul. 17];10(1):1-14. Available from: https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/5223