Open access
Sep 2026
Environmental, Social and Governance Performance, Asset Turnover and Firm Performance: Evidence from Indonesia
Purpose: This study examines whether Environmental, Social, and Governance (ESG) performance improves firm performance and investigates the mediating role of asset turnover in explaining how ESG initiatives contribute to financial outcomes among Indonesian listed firms based on stakeholder theory and the resource-based...
Yulfiswandi Yulfiswandi, Gizella Gizella, Isnaini Nuzula Agustin et al.
· Jurnal Akuntansi Keuangan da... · 0 citations