PENGARUH ENVIRONMENTAL MANAGEMENT SYSTEM TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. E-Jurnal Akuntansi TSM, [S. l.], v. 6, n. 1, p. 143–156, 2026. DOI: 10.34208/ejatsm.v6i1.3338. Disponível em: https://jurnaltsm.id/index.php/EJATSM/article/view/3338. Acesso em: 16 may. 2026.