TY - THES N1 - Rosyid Nur Anggara Putra, SPd., M.Si. ID - digilib76588 UR - https://digilib.uin-suka.ac.id/id/eprint/76588/ A1 - Aurorha Syifani, NIM.: 22108040087 Y1 - 2026/05/05/ N2 - 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. PB - UIN SUNAN KALIJAGA YOGYAKARTA KW - ESG KW - Leverage KW - Sales Growth KW - Ukuran Perusahaan KW - Kinerja Keuangan KW - ROA M1 - skripsi TI - PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN AV - restricted EP - 125 ER -