Amirullah, Amirullah (2025) PENGARUH ESG DISCLOSURE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN BANK UMUM KBMI 3 DAN 4: PERANAN MODERASI CREDIT QUALITY. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Industri perbankan menghadapi tekanan untuk mengintegrasikan praktik keberlanjutan sambil mempertahankan profitabilitas. Penelitian ini bertujuan mengkaji pengaruh Environmental, Social, and Governance (ESG) Disclosure, Leverage (Debt-to-Equity Ratio/DER), dan ukuran perusahaan (SIZE) terhadap kinerja keuangan (Return on Assets/ROA) pada bank umum KBMI 3 dan 4 periode 2019–2023, serta peran moderasi kualitas kredit (Non-Performing Loan/NPL). Data panel lima tahun dari delapan bank dianalisis menggunakan regresi random dan fixed-effects. Hasil penelitian menunjukkan bahwa ESG Disclosure dan DER tanpa dan dengan moderasi NPL berpengaruh positif signifikan terhadap ROA, sedangkan SIZE memberi efek negatif. NPL terbukti memperkuat hubungan ESG-ROA dan DER-ROA mengonfirmasi bahwa manajemen risiko kredit yang baik meningkatkan manfaat strategi keberlanjutan dan pendanaan tetapi tidak memoderasi pengaruh ukuran perusahaan. Model moderasi yang digunakan mampu menjelaskan sekitar 58.49 % variasi ROA, menegaskan pentingnya sinergi antara praktik ESG dan pengelolaan risiko kredit dalam meningkatkan kinerja bank. The banking industry is under pressure to integrate sustainability practices while maintaining profitability. This research aims to examine the impact of Environmental, Social, and Governance (ESG) Disclosure, Leverage (Debt-to- Equity Ratio/DER), and firm SIZE (SIZE) on financial performance (Return on Assets/ROA) in publicly-owned banks KBMI 3 and 4 during the period of 2019 ~ 2023, as well as the moderating role of Credit Quality (Non-Performing Loan/NPL). Data from five years across eight banks were analyzed using random and fixedeffects regression. The main results indicate that ESG Disclosure and DER with or without NPL have a significant positive direct effect on ROA, while SIZE has a negative effect. NPL has been proven to strengthen the relationship between ESGROA and DER-ROA confirming that good credit risk management enhances the benefits of sustainability strategies and funding but does not moderate the influence of company SIZE. This moderation model demonstrates a strong capacity to account for variation in ROA, emphasizing the crucial synergy between ESG practices and credit risk management in enhancing bank performance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55123110106 |
| Uncontrolled Keywords: | Pengungkapan ESG, Leverage, Ukuran Perusahaan, Non-Performing Loan, Return on Assets, Regresi Data Panel ESG Disclosure, Leverage, Company SIZE, Non-Performing Loan, Return on Assets, Panel Data Regression. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | ARDIFTA DWI AFRIANI |
| Date Deposited: | 22 Nov 2025 01:58 |
| Last Modified: | 22 Nov 2025 01:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/100190 |
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