Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004510	T179971	T1799712025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1799712025

Publisher

Indralaya : Prodi Manajemen, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 98 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Manajemen

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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