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primary topic: PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN

PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN
type: Thesis
type: Article
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.
date: 2026-05-05
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN (Text)
has version: PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN (Text)
has published: PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN (Text)
subject: 657.42 Akuntansi

PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN (Text)
type: Document
has file: 22108040087_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 22108040087_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 22108040087 Aurorha Syifani
type: Person
given name: NIM.: 22108040087
family name: Aurorha Syifani

HTML Summary of #76588 PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN
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primary topic: PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN

657.42 Akuntansi
type: Concept