PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

LINA, LINA and Adam, Mohamad and Widiyanti, Marlina (2024) PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Masters thesis, Sriwijaya University.

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Abstract

The purpose of this study is to obtain empirical evidence of the effect of Environmental, Social, and Governance (ESG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX). ESG refers to three main criteria used to assess the impact and sustainability of an investment in a company: environmental, social, and corporate governance. This study measures financial performance using the Return on Assets (ROA) indicator. This research employed a quantitative descriptive design. Research data were obtained from the annual financial reports of banking sector companies listed on the IDX for the 2018-2023 period. The sampling technique used was purposive sampling, with a total sample of 9 companies over the research period from 2018-2023, resulting in 54 units of analysis. The data analysis technique utilized was multiple regression analysis, assisted by the SPSS application. The results indicated that the environmental aspect has a significant positive effect on financial performance (ROA). However, the social and governance aspects were found to have no significant impact on the financial performance (ROA) of banking companies on the IDX. The implication of this research is that companies should pay attention to environmental, social, and governance factors, particularly those that can influence profitability, so that overall performance can improve.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	ESG,Environmental, Social, Governance, ROA
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 61101-Management Business and Administration (S2)
Depositing User:	Lina Lina
Date Deposited:	16 Jun 2025 02:45
Last Modified:	16 Jun 2025 02:45
URI:	http://repository.unsri.ac.id/id/eprint/175447

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