PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN BANK DI ASEAN: PERAN MODERASI RISIKO KREDIT

YOHARI, NATHALIE GERALINE and Mu'izzuddin, Mu'izzuddin (2025) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN BANK DI ASEAN: PERAN MODERASI RISIKO KREDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) on the financial performance of banks in ASEAN, considering the moderating role of credit risk. Financial performance is measured using Return on Assets (ROA), Return on Equity (ROE), and a composite index, FinPerf, derived from the z-scores of ROA and ROE. Credit risk is proxied by the Non-Performing Loans (NPL) ratio, while Gross Domestic Product (GDP), inflation, and firm size serve as control variables. This study analyzes panel data from 26 banks in ASEAN over the period 2014 to 2023. The research employs the Instrumental Variable-Generalized Method of Moments (IV-GMM) panel regression model to address potential issues of endogeneity and heteroskedasticity. The analysis reveals that ESG significantly enhances bank financial performance in ASEAN. These findings suggest that better ESG practices consistently improve bank profitability and financial stability. In contrast, credit risk does not significantly impact on financial performance and does not moderate the relationship between ESG and financial performance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ESG, Return on Assets (ROA), Return on Equity (ROE), financial performance, credit risk, Non-Performing Loans (NPL), Gross Domestic Product (GDP), inflation, firm size
Subjects:	H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions:	01-Faculty of Economics > 61201-Management (S1)
Depositing User:	Nathalie Geraline Yohari
Date Deposited:	24 Jul 2025 02:14
Last Modified:	24 Jul 2025 02:14
URI:	http://repository.unsri.ac.id/id/eprint/179971

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