Zainuddin, F. 2026. Environment, Social, Governance (ESG), and Cost of Capital Implication on Firm Value: Empirical Study on Companies Listed on the Indonesia Stock Exchange (IDX). International Journal of Environmental, Sustainability, and Social Science. 7, 3 (Apr. 2026), 808–818. DOI:https://doi.org/10.38142/ijesss.v7i3.1721.