@phdthesis{digilib76588,
           month = {May},
           title = {PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 22108040087 Aurorha Syifani},
            year = {2026},
            note = {Rosyid Nur Anggara Putra, SPd., M.Si.},
        keywords = {ESG, Leverage, Sales Growth, Ukuran Perusahaan, Kinerja Keuangan, ROA},
             url = {https://digilib.uin-suka.ac.id/id/eprint/76588/},
        abstract = {This study aims to analyze the effect of ESG, leverage, sales growth, and company size on the financial performance of non-financial companies listed on the Indonesia Stock Exchange. Using panel data from 23 non-financial companies listed on the Indonesia Stock Exchange during the period 2017-2024, with 184 observations. Regression analysis shows that ESG and leverage have a significant negative effect on Return on Assets (ROA), while sales growth has a significant positive effect. Company size does not have a significant effect on ROA. These findings indicate that the implementation of ESG has not yet fully produced short-term economic benefits, high leverage suppresses profitability, and sales growth drives improved financial performance.}
}