%A NIM.: 22108040087 Aurorha Syifani
%O Rosyid Nur Anggara Putra, SPd., M.Si.
%T PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN
%X 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.
%K ESG, Leverage, Sales Growth, Ukuran Perusahaan, Kinerja Keuangan, ROA
%D 2026
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib76588