PENGARUH GLOBAL REPORTING INITIATIVE DAN VOLATILITAS TERHADAP RETURN ON ASSETS DAN DEBT TO EQUITY RATIO PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019–2025
Introduction: Firm-specific effects were found to constitute the predominant source of variation in Return on Assets (ROA) and Debt to Equity Ratio (DER) among automotive sub-sector firms listed on the Indonesia Stock Exchange (IDX) during 2019–2025. This study investigates whether Global Reporting Initiative (GRI) dis...