Pengaruh Pengungkapan ESG dan Leverage terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and leverage on company financial performance, with company size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study uses a quantitative appr...