“A Quantitative Study With SPSS 26: The Influence of Environmental Costs on Financial Performance With Managerial Ownership As Moderating”. BIMA Journal (Business, Management, & Accounting Journal) 6, no. 2 (December 30, 2025): 859–870. Accessed August 6, 2026. https://www.journal.pdmbengkulu.org/index.php/bima/article/view/1641.