Adriana, Marcelia, and Hwihanus. “The Effect of Ownership Structure and Environmental Costs on Financial Performance With Company Characteristics and Cost Efficiency As Intervening Variables in Metal and Similar Sub-Sector Companies Listed on the Indonesia Stock Exchange”. Business and Investment Review 3, no. 6 (January 5, 2026). Accessed January 21, 2026. https://lgdpublishing.org/index.php/birev/article/view/229.