Resta Onistriya Widya Inar
Universitas Swadaya gunung Jati

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The Effect of ESG Disclosure, Firm Size, and Sales Growth on the Financial Performance of LQ45 Companies Resta Onistriya Widya Inar
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 3 (2026): May 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i3.3545

Abstract

Nowadays , the company Performance Yes No Longer Only Measured Even if it's just for profit , Also Through That Application Of 3 pillars Basic principles Environmental , Social and Governance ( ESG ). Other Hand , internal points Such as company Scale versus Sales Growth Also Influence Financial Performance , but Previous Research has shown Inconsistencies : This study aims to empirically analyze the influence of ESG disclosure, Firm Size, and sales growth . Financial Performance LQ45 index of Companies For 2020-2024 period . Usage Software Using 12 quantitative measures . Methods Using panel data regression on 115 observations , the researchers Found No ESG disclosure Positive Impact on short - term profits . Conversely, the company Size versus Sales Growth was shown . To Have a positive attitude . Financial impact Performance : Together , these things Three Variables Positive A company was influenced. Financial Performance .