Zainuddin, Fatlina. “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, vol. 7, no. 3, Apr. 2026, pp. 808-1, doi:10.38142/ijesss.v7i3.1721.