The Importance of Assets Turnover and Profitability the Sustainable Growth Rate of Company in Achieving Sustainable Development Goals (SDGs)

Objective: The importance of researching Sustainable Growth Rate (SGR) is because in an increasingly competitive and dynamic global context, where companies need to focus on sustainable and responsible growth. Theoretical Framework: This study is Theory Stakeholder in this research highlights how sustainable growth can align with the expectations and needs of stakeholders while supporting Sustainable Development Goals (SDGs). Method: The data sample used is the financial statements of companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique used in this study was purposive sampling method with a total of 1650 data. Results and Discussion: The results show that the ATO and Profitability variables have a positive effect on SGR, while IOS has no significant effect on SGR. In addition, Company Size does not moderate the relationship between IOS and SGR nor ATO and SGR, but serves as a moderator between Profitability and SGR. Research Implications: The findings highlight the need for companies to prioritize profitability and operational efficiency (ATO) while aligning strategies with stakeholder expectations. This alignment supports sustainable growth and contributes to achieving SDGs. Originality/Value: The results of this study are expected to contribute significantly by providing a knowledge base for decision makers in the company, such as top management and investors, in formulating a sustainable growth strategy with the main objective of increasing revenue and becoming the basis for implementing business development.