http://digilib.uin-suka.ac.id/id/eprint/76588 2026-06-08T02:51:58Z info:eu-repo/semantics/descriptiveMetadata https://digilib.uin-suka.ac.id/id/eprint/76588/ PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN Aurorha Syifani, NIM.: 22108040087 657.42 Akuntansi 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. 2026-05-05 Thesis NonPeerReviewed text id https://digilib.uin-suka.ac.id/id/eprint/76588/1/22108040087_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf text id https://digilib.uin-suka.ac.id/id/eprint/76588/2/22108040087_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf Aurorha Syifani, NIM.: 22108040087 (2026) PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA. info:eu-repo/semantics/objectFile info:eu-repo/semantics/objectFile info:eu-repo/semantics/humanStartPage