Basalamah, A. S., and J. Jermias. “Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?”. Gadjah Mada International Journal of Business, Vol. 7, no. 1, Jan. 2005, pp. 109-27, https://journal.ugm.ac.id/v3/gamaijb/article/view/14799.