relation: https://digilib.uin-suka.ac.id/id/eprint/76577/ title: PENGARUH PENGUNGKAPAN ESG DAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGE ESG LEADER creator: Pradita Anastasya Putri Nur Halisa, NIM.: 21108040082 subject: 657.42 Akuntansi description: This study analyzes the influence of Environmental, Social, and Governance (ESG) performance disclosure and financial risk on financial performance in 44 IDX ESG Leader companies for the 2019–2024 period. Independent variables include environmental, social, and governance performance, as well as operational, market, liquidity, and credit risks. Financial performance is proxied by ROE. Secondary data obtained from annual and sustainability reports were analyzed using panel data regression with EViews 12. The results show that operational risk and liquidity risk have a significant negative effect on financial performance. Environmental performance, social performance, and governance performance have a positive, insignificant effect, while other variables have a negative, insignificant effect. These findings emphasize the importance of risk management and sustainability practices date: 2026-03-06 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/76577/1/21108040082_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf format: text language: id identifier: https://digilib.uin-suka.ac.id/id/eprint/76577/2/21108040082_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf identifier: Pradita Anastasya Putri Nur Halisa, NIM.: 21108040082 (2026) PENGARUH PENGUNGKAPAN ESG DAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGE ESG LEADER. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.