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What is ESG Impact on Financial Performance in Indonesia about?

The study examined the effect of ESG, company size, board size, and audit quality on the financial performance of public companies in Indonesia from 2017-2021. ESG refers to environmental, social, and governance factors used to measure sustainability and ethics. The study found that ESG did not affect financial performance, while company size and board size did impact financial performance. Audit quality was not found to moderate the relationship between the independent variables and financial performance.

Author

24a4022778

Language

EN