OPERATIONAL EFFICIENCY AS A BRIDGE: ESG, GOVERNANCE, AND FINANCIAL PERFORMANCE IN STATE-OWNED ENTERPRISES
Nur Ravita Hanun; Rita Ambarwati; Faulorozi Sumartono
Objective: This study looks at how operational efficiency acts as a mediator between ESG, environmental costs, governance, and SOE financial performance in Indonesia. Method: The study used quantitative panel data from 65 SOEs’ annual, sustainabil...