Osman, R. N. A.- zahra, Mukhzarudfa, M., Kusumastuti, R., & Tiswiyanti, W. (2026). The Effect of Environmental Cost, Carbon Emission Disclosure, and Sustainability Reporting on Financial Performance of Consumer Non-Primary Sector Companies Listed on the Indonesia Stock Exchange:A Management Accounting Perspective with E-Views Analysis. Oikonomia : Journal of Management Economics and Accounting, 3(3), 11–19. https://doi.org/10.61942/oikonomia.v3i3.577