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	bibo:abstract "This study examines the effect of Environmental, Social, and Governance (ESG) on financial performance with Intellectual Capital (IC) as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2017–2024. Balanced panel data consisting of 224 observations from 28 firms were analyzed using the Fixed Effect Model (FEM). The results show that ESG has a negative and significant effect on Return on Assets (ROA), while IC does not moderate the relationship. These findings indicate that ESG implementation in the short term has not yet improved corporate profitability."^^xsd:string;
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	dct:date "2026-05-20";
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	dct:subject <http://digilib.uin-suka.ac.id/id/subject/657.42>;
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