CIRCULAR ECONOMY DISCLOSURE IN MINING COMPANIES : THE ROLE OF INSTITUTIONAL OWNERSHIP, AUDIT QUALITY, ENVIRONMENTAL MANAGEMENT SYSTEM (ISO 14001), AND ENVIRONMENTAL PERFORMANCE. icsema [Internet]. 2026 Aug. 10 [cited 2026 Aug. 22];2(1):586-600. Available from: https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/884