ESG IMPACTS ON FISCAL RESILIENCE: COST OF CAPITAL AND MANUFACTURING FIRM VALUE. JABE (J. Appl. Bus. Econ.) [Internet]. 2026 Feb. 6 [cited 2026 Jul. 16];12(2):27-41. Available from: https://newjournal.lppmunindra.ac.id/index.php/JABE/article/view/948