eprintid: 76588
rev_number: 13
eprint_status: archive
userid: 12460
dir: disk0/00/07/65/88
datestamp: 2026-06-08 02:51:58
lastmod: 2026-06-08 02:51:58
status_changed: 2026-06-08 02:51:58
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Aurorha Syifani, NIM.: 22108040087
title: PENGARUH ESG, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: ESG, Leverage, Sales Growth, Ukuran Perusahaan, Kinerja Keuangan, ROA
note: Rosyid Nur Anggara Putra, SPd., M.Si.
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
date_type: published
pages: 125
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   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.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76588/1/22108040087_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76588/2/22108040087_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf