HIGHLIGHTS
- What: In this research, a preliminary test for normality is conducted before further testing.
- Who: ESG et al. from the Empirical Evidence from Indonesia have published the Article: Does Environmental, Social, and Governance (ESG) Disclosure Matter for Creditor? Empirical Evidence from Indonesia, in the Journal: (JOURNAL) of 11/Nov/2024
- How: In this research Ordinary Least Square (OLS) regression techniques are employed to test hypotheses utilizing STATA17 software.
- Future: Future studies may consider incorporating other variables such as the cost of equity to examine the impact of ESG disclosure from an . . .

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