Pengaruh ESG Disclosure terhadap Kinerja Perusahaan Perbankan
DOI:
https://doi.org/10.29313/bcsa.v6i2.25691Keywords:
Environmental, Social, and Governance (ESG) Disclosure, Kinerja Perusahaan, Return on Assets (ROA)Abstract
Abstract. This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on corporate performance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employed a quantitative method with a verification approach. The sample was selected using purposive sampling, resulting in 19 banking companies with a total of 57 observations. The study used secondary data obtained from annual reports and sustainability reports. ESG disclosure was measured using the GRI Standards 2021, while corporate performance was proxied by Return on Assets (ROA). The data were analyzed using panel data regression with the EViews software. The findings indicate that the level of ESG disclosure varied among banking companies during the observation period. The hypothesis testing results reveal that ESG Disclosure has no significant effect on corporate performance as measured by ROA. These findings suggest that ESG disclosure has not directly improved or reduced the financial performance of banking companies during the study period. This research is expected to provide useful insights for companies, investors, and future researchers regarding the relationship between ESG disclosure and corporate performance.
Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, and Governance (ESG) Disclosure terhadap kinerja perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan pendekatan verifikatif. Teknik pengambilan sampel dilakukan menggunakan purposive sampling, sehingga diperoleh 19 perusahaan dengan total 57 observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan program EViews. Hasil penelitian menunjukkan bahwa ESG Disclosure pada perusahaan perbankan mengalami variasi selama periode penelitian. Berdasarkan hasil pengujian hipotesis, ESG Disclosure tidak berpengaruh signifikan terhadap kinerja perusahaan yang diproksikan dengan ROA. Temuan ini menunjukkan bahwa ESG Disclosure belum mampu meningkatkan maupun menurunkan kinerja perusahaan perbankan selama periode penelitian. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, investor, dan peneliti selanjutnya dalam mengembangkan kajian mengenai ESG dan kinerja perusahaan.
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