  @prefix epid: <http://digilib.uin-suka.ac.id/id/> .
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  @prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
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  @prefix ep: <http://eprints.org/ontology/> .
  @prefix eprel: <http://eprints.org/relation/> .
  @prefix dc: <http://purl.org/dc/elements/1.1/> .
  @prefix bibo: <http://purl.org/ontology/bibo/> .
  @prefix geo: <http://www.w3.org/2003/01/geo/wgs84_pos#> .
  @prefix owl: <http://www.w3.org/2002/07/owl#> .
  @prefix event: <http://purl.org/NET/c4dm/event.owl#> .
  @prefix skos: <http://www.w3.org/2004/02/skos/core#> .
  @prefix foaf: <http://xmlns.com/foaf/0.1/> .
  @prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
  @prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
  @prefix dct: <http://purl.org/dc/terms/> .

<>
	foaf:primaryTopic <http://digilib.uin-suka.ac.id/id/eprint/76577>;
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		ep:Document;
	rdfs:label "PENGARUH PENGUNGKAPAN ESG DAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGE ESG LEADER (Text)"^^xsd:string .

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	rdfs:label "PENGARUH PENGUNGKAPAN ESG DAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGE ESG LEADER (Text)"^^xsd:string .

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	rdf:_1 <http://digilib.uin-suka.ac.id/id/person/ext-4e8d440aac2010ad674322148e5d8faf> .

<http://digilib.uin-suka.ac.id/id/eprint/76577>
	bibo:abstract "This study analyzes the influence of Environmental,\r\nSocial, and Governance (ESG) performance disclosure and\r\nfinancial risk on financial performance in 44 IDX ESG Leader\r\ncompanies for the 2019–2024 period. Independent variables\r\ninclude environmental, social, and governance performance, as\r\nwell as operational, market, liquidity, and credit risks. Financial\r\nperformance is proxied by ROE. Secondary data obtained from\r\nannual and sustainability reports were analyzed using panel data\r\nregression with EViews 12. The results show that operational risk\r\nand liquidity risk have a significant negative effect on financial\r\nperformance. Environmental performance, social performance,\r\nand governance performance have a positive, insignificant effect,\r\nwhile other variables have a negative, insignificant effect. These\r\nfindings emphasize the importance of risk management and\r\nsustainability practices"^^xsd:string;
	bibo:authorList <http://digilib.uin-suka.ac.id/id/eprint/76577#authors>;
	bibo:status <http://purl.org/ontology/bibo/status/published>;
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	dct:creator <http://digilib.uin-suka.ac.id/id/person/ext-4e8d440aac2010ad674322148e5d8faf>;
	dct:date "2026-03-06";
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		<http://digilib.uin-suka.ac.id/id/org/ext-19494ec503dfa5bfdd42e0d48d9b7513>;
	dct:subject <http://digilib.uin-suka.ac.id/id/subject/657.42>;
	dct:title "PENGARUH PENGUNGKAPAN ESG DAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGE ESG LEADER"^^xsd:string;
	ep:hasDocument <http://digilib.uin-suka.ac.id/id/document/1056691>,
		<http://digilib.uin-suka.ac.id/id/document/1056692>;
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		<http://digilib.uin-suka.ac.id/id/document/1056692>;
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		ep:EPrint,
		ep:ThesisEPrint;
	rdfs:seeAlso <https://digilib.uin-suka.ac.id/id/eprint/76577/> .

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	rdf:type skos:Concept;
	skos:prefLabel "657.42 Akuntansi" .

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<https://digilib.uin-suka.ac.id/id/eprint/76577/>
	dc:format "text/html";
	dc:title "HTML Summary of #76577 \n\nPENGARUH PENGUNGKAPAN ESG DAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGE ESG LEADER\n\n";
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