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  @prefix ep: <http://eprints.org/ontology/> .
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  @prefix bibo: <http://purl.org/ontology/bibo/> .
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	bibo: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."^^xsd:string;
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	dct:date "2026-05-05";
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	dct:subject <http://digilib.uin-suka.ac.id/id/subject/657.42>;
	dct:title "PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN"^^xsd:string;
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