Putra, Arifin, and Liya Megawati. “ INFLUENCE OF CSR DISCLOSURE ASPECTS ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ON RETURN ON ASSET (ROA)”. Journal for Management Student (JFMS), vol. 3, no. 2, Apr. 2023, pp. 39-47, doi:10.35706/jfms.v3i2.10014.