IJEBD (International Journal Of Entrepreneurship And Business Development)
Vol 9 No 3 (2026): May 2026

The Effect of ESG Disclosure, Firm Size, and Sales Growth on the Financial Performance of LQ45 Companies

Resta Onistriya Widya Inar (Universitas Swadaya gunung Jati)



Article Info

Publish Date
30 May 2026

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 .

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Journal Info

Abbrev

ijebd

Publisher

Subject

Economics, Econometrics & Finance

Description

Focus and Scope IJEBD International Journal of Entrepreneurship and Business Development is an international, peer-reviewed journal publishing articles on all aspects of Entrepreneurship and Business Development. All accepted articles will be published on payment of an article-processing charge, and ...